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48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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300 sections with “IRS”: the first 40

  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …scribed in 4.1403(a), insert the following clause: Reporting Executive Compensation and First-Tier Subcontract Awards (JUN 2020) (a) Definitions. As used in this clause: Executive means officers, managing partners, or any other employees…
  • FAR 52.209-3 First Article Approval—Contractor Testing.
    As prescribed in 9.308-1 (a) and (b), insert the following clause: First Article Approval—Contractor Testing (SEP 1989) [Contracting Officer shall insert details] (a) The Contractor shall test __ unit(s) of Lot/Item __ as specified in th…
  • FAR 52.209-4 First Article Approval—Government Testing.
    As prescribed in 9.308-2 (a) and (b), insert the following clause: First Article Approval—Government Testing (SEP 1989) [Contracting Officer shall insert details] (a) The Contractor shall deliver __ units(s) of Lot/Item __ within __ cale…
  • FAR 4.903 Reporting contract information to the IRS.
    …26 CFR, requires heads of Federal executive agencies to report certain information to the IRS. (b)(1) The required information applies to contract modifications— (i) Increasing the amount of a contract awarded before January 1, 1989, by $…
  • FAR 4.904 Reporting payment information to the IRS.
    …ented in 26 CFR, in part, require payors, including Government agencies, to report to the IRS, on Form 1099, payments made to certain contractors. 26 U.S.C. 6109 requires a contractor to provide its TIN if a Form 1099 is required. The payme…
  • FAR 52.207-3 Right of First Refusal of Employment.
    As prescribed in 7.305(c), insert the following clause: Right of First Refusal of Employment (MAY 2006) (a) The Contractor shall give Government personnel who have been or will be adversely affected or separated as a result of award of th…
  • FAR 2.101 Definitions.
    … on the basis of cost experience with similar contracts, together with supporting data. First article means a preproduction model, initial production sample, test sample, first lot, pilot lot, or pilot models. First article testing means …
  • FAR 9.305 Risk.
    Before first article approval, the acquisition of materials or components, or commencement of production, is normally at the sole risk of the contractor. To minimize this risk, the contracting officer shall provide sufficient time in the de…
  • FAR 9.306 Solicitation requirements.
    …all— (a) Provide, in the circumstance where the contractor is to be responsible for the first article approval testing— (1) The performance or other characteristics that the first article must meet for approval; (2) The detailed technica…
  • FAR 9.307 Government administration procedures.
    (a) Before the contractor ships the first article, or the first article test report, to the Government laboratory or other activity responsible for approval at the address specified in the contract, the contract administration office shall …
  • FAR 9.308-1 Testing performed by the contractor.
    (a)(1) The contracting officer shall insert the clause at 52.209-3, First Article Approval—Contractor Testing, in solicitations and contracts when a fixed-price contract is contemplated and it is intended that the contract require— (i) Fir…
  • FAR 9.308-2 Testing performed by the Government.
    (a)(1) The contracting officer shall insert the clause at 52.209-4, First Article Approval—Government Testing, in solicitations and contracts when a fixed-price contract is contemplated and it is intended that the contract require first art…
  • FAR 17.106-1 General.
    …d financing arrangements. (c) Cancellation procedures. (1) All program years except the first are subject to cancellation. For each program year subject to cancellation, the contracting officer shall establish a cancellation ceiling. Ceili…
  • FAR 17.106-2 Solicitations.
    …luding the following: (a) The requirements, by item of supply or service, for the— (1) First program year; and (2) Multiyear contract including the requirements for each program year. (b) Criteria for comparing the lowest evaluated subm…
  • FAR 22.805 Procedures.
    …contract award. (2) Preaward clearance for each proposed contract and for each proposed first-tier subcontract of $10 million or more shall be requested by the contracting officer directly from the OFCCP regional office(s). Verbal requests…
  • FAR 27.404-3 Copyrighted works.
    (a) Data first produced in the performance of a contract. (1) Generally, the contractor must obtain permission of the contracting officer prior to asserting rights in any copyrighted work containing data first produced in the performance of…
  • FAR 29.204 Federal excise tax on specific foreign contract payments.
    …). Agencies merely withhold the tax (section 5000C tax) for the Internal Revenue Service (IRS). All substantive issues regarding the underlying section 5000C tax, e.g., the imposition of, and exemption from the tax, are matters under the ju…
  • FAR 50.103-4 Facts and evidence.
    …rofit or loss from other Government business and all other sources, from the date of the first contract involved to the estimated completion date of the last contract involved. (7) A statement of the amount of any tax refunds to date, and …
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …cator Subsystem, or successor system that is maintained by the Department of Veterans Affairs' Veterans Benefits Administration, as a service-disabled veteran. Service-disabled veteran-owned small business (SDVOSB) concern eligible under t…
  • FAR 52.216-5 Price Redetermination—Prospective.
    …use, except that (1) the prices for supplies delivered and services performed before the first effective date of price redetermination (see paragraph (c) below) shall remain fixed and (2) in no event shall the total amount paid under this c…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …cognized by the Federal Government as eligible for services from the Bureau of Indian Affairs in accordance with 25 U.S.C. 1452(c). This definition also includes Indian-owned economic enterprises that meet the requirements of 25 U.S.C. 1452…
  • FAR 52.227-13 Patent Rights—Ownership by the Government.
    …en used in relation to any invention other than a plant variety, means the conception or first actual reduction to practice of the invention; or (2) When used in relation to a plant variety, means that the Contractor has at least tentative…
  • FAR 52.227-14 Rights in Data—General.
    …n paragraph (c) of this clause, the Government shall have unlimited rights in— (i) Data first produced in the performance of this contract; (ii) Form, fit, and function data delivered under this contract; (iii) Data delivered under this …
  • FAR 52.227-17 Rights in Data—Special Works.
    …l have— (i) Unlimited rights in all data delivered under this contract, and in all data first produced in the performance of this contract, except as provided in paragraph (c) of this clause. (ii) The right to limit assertion of copyright…
  • FAR 52.227-20 Rights in Data—SBIR Program.
    … software, including minor modifications of the computer software. SBIR data means data first produced by a Contractor that is a small business concern in performance of a small business innovation research contract issued under the author…
  • FAR 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.
    …ntracting Party Receiving Federal Procurement Payments, available via the internet at www.irs.gov/w14. Any exemption claimed and self-certified on the IRS Form W-14 is subject to audit by the IRS. Any disputes regarding the imposition and c…
  • FAR 52.229-12 Tax on Certain Foreign Procurements.
    …pplied at the payment level, not at the contract level. The Contractor should revise each IRS Form W-14 submission to reflect the exemption (if any) that applies to that particular invoice, such as a different exemption applying. In the abs…
  • FAR 52.232-12 Advance Payments.
    …ch notice has been given to the administering office; accrue excess remuneration without first obtaining an agreement subordinating it to all claims of the Government; or employ any person at a rate of compensation over $___ a year; (9) Ch…
  • FAR 52.232-27 Prompt Payment for Construction Contracts.
    …y reports—(1) Withholding from subcontractor. If a Contractor, after making payment to a first-tier subcontractor, receives from a supplier or subcontractor of the first-tier subcontractor (hereafter referred to as a “second-tier subcontrac…
  • DFARS 222.402-70 Installation support contracts.
    …ng, and repair requirements (i.e., roof shingling, building structural repair, paving repairs, etc.) are subject to the Construction Wage Rate Requirements statute. Apply Construction Wage Rate Requirements clauses and minimum wage requirem…
  • DFARS 252.204-7023 Reporting Requirements for Contracted Services.
    …ments for Contracted Services—Basic (Jul 2021) (a) Definition. As used in this clause— First-tier subcontract means a subcontract awarded directly by the contractor for the purpose of acquiring services for performance of a prime contract…
  • DFARS 252.227-7014 Rights in Other Than Commercial Computer Software and Other Than Commercial Computer Software Documentation.
    …rt), provided that the contractor— (1) Is not affiliated with the prime contractor or a first-tier subcontractor on the program or effort, or with any direct competitor of such prime contractor or any such first-tier subcontractor in furni…
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …rt), provided that the contractor— (1) Is not affiliated with the prime contractor or a first-tier subcontractor on the program or effort, or with any direct competitor of such prime contractor or any such first-tier subcontractor in furni…
  • DFARS 252.227-7038 Patent Rights—Ownership by the Contractor (Large Business).
    …en used in relation to any invention other than a plant variety, means the conception or first actual reduction to practice of the invention; or (2) When used in relation to a plant variety, means that the Contractor has at least tentative…
  • FAR 45.602-3 Screening.
    …reening actions. (a) Standard screening. The standard screening period is 46 days. (1) First through twentieth day—Screening by the contracting agency. The contracting agency has 20 days to screen property reported on the inventory dispos…
  • FAR 52.232-30 Installment Payments for Commercial Products and Commercial Services.
    …to the number of months from the date of contract award to the date one month before the first delivery of the first separately priced unit of the line item. For example, if the first scheduled delivery of any separately priced unit of a li…
  • DFARS 252.227-7020 Rights in special works.
    …se: Rights in Special Works (JUN 1995) (a) Applicability. This clause applies to works first created, generated, or produced and required to be delivered under this contract. (b) Definitions. As used in this clause: (1) “Computer data b…
  • FAR 9.406-2 Causes for debarment.
    …final tax liability until the taxpayer has exercised all judicial appeal rights. (2) The IRS has filed a notice of Federal tax lien with respect to an assessed tax liability, and the taxpayer has been issued a notice under I.R.C. § 6320 en…
  • FAR 15.404-1 Proposal analysis techniques.
    …n certified cost or pricing data (as defined at 2.101) provided by the offeror. (3) The first two techniques at 15.404-1(b)(2) are the preferred techniques. However, if the contracting officer determines that information on competitive pro…
  • FAR 48.104-1 Determining sharing period.
    …r each VECP need not be identical. (b) The sharing period begins with acceptance of the first unit incorporating the VECP. Except as provided in paragraph (c) of this section, the end of the sharing period is a specific calendar date that …

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.