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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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36 sections with “income”

  • FAR 31.205-6 Compensation for personal services.
    …ot receive the securities and that their interest in the accruals will be forfeited. (e) Income tax differential pay. (1) Differential allowances for additional income taxes resulting from foreign assignments are allowable. (2) Differenti…
  • FAR 31.205-41 Taxes.
    …ed the “Superfund Tax.” (b) The following types of costs are not allowable: (1) Federal income and excess profits taxes. (2) Taxes in connection with financing, refinancing, refunding operations, or reorganizations (see 31.205-20 and 31.…
  • FAR 31.205-26 Material costs.
    …recting defective work). (b) The contractor shall— (1) Adjust the costs of material for income and other credits, including available trade discounts, refunds, rebates, allowances, and cash discounts, and credits for scrap, salvage, and m…
  • FAR 50.103-4 Facts and evidence.
    …etermined and the effect of approval or denial on the contractor's profits before Federal income taxes. (5) A statement of the contractor's understanding of why the request's subject matter cannot now, and could not at the time it arose, b…
  • FAR 52.204-3 Taxpayer identification.
    …e entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the offeror is a member. Taxpayer Identification Number (TIN), as used in this provision, me…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …st-tier subcontract expires. (g)(1) If the Contractor in the previous tax year had gross income, from all sources, under $300,000, the Contractor is exempt from the requirement to report subcontractor awards. (2) If a subcontractor in the…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …llowing: Employee salaries and benefits; payments for petty cash; depreciation; interest; income taxes; property taxes; lease payments; bank fees; fines, claims, and dues; original equipment manufacturer relationships during warranty period…
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    …ordance with 35 U.S.C. 202(e) and 37 CFR 401.10; (3) Use the balance of any royalties or income earned by the Contractor with respect to subject inventions, after payment of expenses (including payments to inventors) incidental to the admi…
  • FAR 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).
    …e of the modification. Excepted tax means social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Exce…
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …ter the contract date. Excepted tax means social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Exce…
  • FAR 52.229-9 Taxes—Cost-Reimbursement Contracts With Foreign Governments.
    …contract. (b) If any subcontractor obtains a foreign tax credit that reduces its Federal income tax liability under the United States Internal Revenue Code (Title 26, U.S.C.) because of the payment of any tax or duty that was reimbursed un…
  • FAR 2.101 Definitions.
    … Number (TIN) means the number required by the IRS to be used by the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number or an Employer Identification Number. Technical data means recorded info…
  • FAR 4.901 Definition.
    …e entity that owns or controls an affiliated group of corporations that files its Federal income tax returns on a consolidated basis, and of which the offeror is a member.
  • FAR 4.1402 Procedures.
    …is a reporting exception in 52.204-10(g) for contractors and subcontractors who had gross income in the previous tax year under $300,000.
  • FAR 15.404-4 Profit.
    …t analysis. (1) Profit or fee prenegotiation objectives do not necessarily represent net income to contractors. Rather, they represent that element of the potential total remuneration that contractors may receive for contract performance o…
  • FAR 19.704 Subcontracting plan requirements.
    …llowing: Employee salaries and benefits; payments for petty cash; depreciation; interest; income taxes; property taxes; lease payments; bank fees; fines, claims, and dues; original equipment manufacturer relationships during warranty period…
  • FAR 31.201-5 Credits.
    The applicable portion of any income, rebate, allowance, or other credit relating to any allowable cost and received by or accruing to the contractor shall be credited to the Government either as a cost reduction or by cash refund. See 31.2…
  • FAR 31.205-13 Employee morale, health, welfare, food service, and dormitory costs and credits.
    … conditions, employer-employee relations, employee morale, and employee performance (less income generated by these activities) are allowable, subject to the limitations contained in this subsection. Some examples of allowable activities ar…
  • FAR 31.205-14 Entertainment costs.
    …same purposes are also unallowable, regardless of whether the cost is reported as taxable income to the employees.
  • FAR 31.205-19 Insurance and indemnification.
    …section 4007 (29 U.S.C. 1307) or section 4023 (29 U.S.C. 1323) of the Employee Retirement Income Security Act of 1974 are unallowable.
  • FAR 31.205-23 Losses on other contracts.
    An excess of costs over income under any other contract (including the contractor's contributed portion under cost-sharing contracts) is unallowable.
  • FAR 31.205-35 Relocation costs.
    … years. (9) Costs of canceling an unexpired lease. (10) Payments for increased employee income or Federal Insurance Contributions Act (26 U.S.C. chapter 21) taxes incident to allowable reimbursed relocation costs. (11) Payments for spous…
  • FAR 31.701 Purpose.
    … campaign on behalf of any candidate for public office, and which are exempt from federal income taxation under section 501 of the Internal Revenue Code.
  • FAR 50.201 Definitions.
    …es-flag vessel (or a vessel based principally in the United States on which United States income tax is paid and whose insurance coverage is subject to regulation in the United States), in or outside the United States. (3) Uses or attempts…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …or is a nonresident alien, foreign corporation, or foreign partnership that does not have income effectively connected with the conduct of a trade or business in the United States and does not have an office or place of business or a fiscal…
  • FAR 52.216-7 Allowable Cost and Payment.
    … fiscal year when the final indirect cost rate submission is made. (K) Federal and State income tax returns. (L) Securities and Exchange Commission 10-K annual report. (M) Minutes from board of directors meetings. (N) Listing of delay c…
  • FAR 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
    …r subcontractor under this contract obtains a foreign tax credit that reduces its Federal income tax liability under the United States Internal Revenue Code (Title 26, U.S.C.) because of the payment of any tax or duty that was reimbursed un…
  • FAR 52.250-3 SAFETY Act Block Designation/Certification.
    …es-flag vessel (or a vessel based principally in the United States on which United States income tax is paid and whose insurance coverage is subject to regulation in the United States), in or outside the United States. (3) Uses or attempts…
  • FAR 52.250-4 SAFETY Act Pre-qualification Designation Notice.
    …es-flag vessel (or a vessel based principally in the United States on which United States income tax is paid and whose insurance coverage is subject to regulation in the United States), in or outside the United States. (3) Uses or attempts…
  • FAR 52.250-5 SAFETY Act—Equitable Adjustment.
    …es-flag vessel (or a vessel based principally in the United States on which United States income tax is paid and whose insurance coverage is subject to regulation in the United States), in or outside the United States. (3) Uses or attempts…
  • DFARS 215.404-72 Modified weighted guidelines method for nonprofit organizations other than FFRDCs.
    …l campaigning for any candidate for public office; and (4) That is exempted from Federal income taxation under section 501 of the Internal Revenue Code. (b) For nonprofit organizations that are entities that have been identified by the Se…
  • DFARS 232.072-2 Appropriate information.
    …e required information for each individual/joint venturer/partner: (1) Balance sheet and income statement— (i) For the current fiscal year (interim); (ii) For the most recent fiscal year and, preferably, for the 2 preceding fiscal years.…
  • DFARS 252.229-7005 Tax exemptions (Spain).
    …sto General Sobre la Renta de Sociedades y demas Entidades Juridicas (General Corporation Income Tax). (11) Impuesto Industrial (Industrial Tax). (12) Impuesto de Rentas Sobre el Capital (Capital Gains Tax). (13) Plus Vailia (Increase on…
  • DFARS 252.236-7010 Overseas military construction—Preference for United States firms.
    … in the United States for a minimum of 2 years (if required), has filed State and Federal income tax returns (if required) for 2 years, and has paid any taxes due as a result of these filings; and (3) The firm employs United States citizen…
  • DFARS 252.236-7011 Overseas architect-engineer services—Restriction to United States firms.
    …in the United States for a minimum of 12 years (if required), has filed State and Federal income tax returns (if required) for 2 years, and has paid any taxes due as a result of these filings; and (3) The firm employs United States citizen…
  • DFARS 252.236-7012 Military construction on Kwajalein Atoll—evaluation preference.
    … in the United States for a minimum of 2 years (if required), has filed State and Federal income tax returns (if required) for 2 years, and has paid any taxes due as a result of these filings; and (iii) The firm employs United States citiz…

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.