48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

5 sections with “controlling interest”

  • FAR 31.205-27 Organization costs.
    … to resist the reorganization of the corporate structure of a business or a change in the controlling interest in the ownership of a business, and (3) raising capital (net worth plus long-term liabilities), are unallowable. Such expenditure…
  • FAR 35.007 Solicitations.
    …bursement or fixed-price incentive contracts). Although cost or price is not normally the controlling factor in selecting a contractor to perform R&D, it should not be disregarded in arriving at a selection that best satisfies the Governmen…
  • FAR 42.1501 General.
    …(1) Conforming to requirements and to standards of good workmanship; (2) Forecasting and controlling costs; (3) Adherence to schedules, including the administrative aspects of performance; (4) Reasonable and cooperative behavior and comm…
  • FAR 46.201 General.
    …tance to a requirement for the contractor's implementation of a comprehensive program for controlling quality. (b) As feasible, solicitations and contracts may provide for alternative, but substantially equivalent, inspection methods to ob…
  • FAR 49.107 Audit of prime contract settlement proposals and subcontract settlements.
    … audit treatment and orderly administration; or (iv) The contractor has a substantial or controlling financial interest in the subcontractor. (2) The audit agency should avoid duplication of accounting reviews performed by the upper tier …

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.