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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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22 sections with “independent research and development (IR&D)”

  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …ls, systems, processes, methods, equipment, tools, and techniques not intended for sale. Independent research and development (IR&D) means a contractor's IR&D cost that consists of projects falling within the four following areas: (1) Basi…
  • FAR 45.303 Use of Government property on independent research and development programs.
    The contracting officer may authorize a contractor to use the property on an independent research and development (IR&D) program, if— (a) Such use will not conflict with the primary use of the property or enable the contractor to retain pr…
  • DFARS 231.205-18 Independent research and development and bid and proposal costs.
    …segment means a product division of the contractor that allocated more than $1,100,000 in independent research and development (IR&D) costs and bid and proposal (B&P) costs to covered contracts during the preceding fiscal year. In the case …
  • 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.
    …tor covered by 252.204-7014) under a contract, the primary purpose of which is to furnish independent and impartial advice or technical assistance directly to the Government in support of the Government's management and oversight of a progr…
  • FAR 2.101 Definitions.
    …sellers free to bargain and that can be substantiated through competition or from sources independent of the offerors; or (3) A service referred to in paragraph (1) or (2) of this definition, even though the service is transferred between …
  • FAR 52.245-9 Use and Charges.
    … The Contractor shall not use Government property for nongovernmental purposes, including Independent Research and Development, until a rental charge for real property, or estimated rental charge for other property, is agreed upon. Rented p…
  • FAR 31.001 Definitions.
    …arial liability of the pension plan, rather than as part of the normal cost of the plan. Independent research and development (IR&D) cost means the cost of effort which is neither sponsored by a grant, nor required in performing a contract…
  • FAR 31.205-25 Manufacturing and production engineering costs.
    …methods, equipment, tools and techniques. Such technical effort is governed by 31.205-18, Independent research and development costs and bid and proposal costs; and (2) Development effort for manufacturing or production materials, systems,…
  • DFARS 209.571-7 Systems engineering and technical assistance contracts.
    …uisition programs from Federally Funded Research and Development Centers or other sources independent of the major defense acquisition program contractor. (b) Limitation on Future Contracting. (1) Except as provided in paragraph (c) of thi…
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    …ntractor as a condition of the FMS customer's purchase. These agreements are distinct and independent of the LOA and the FMS contract. Further information about offsets and LOAs may be found in the Defense Security Cooperation Agency (DSCA)…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …tor covered by 252.204-7014) under a contract, the primary purpose of which is to furnish independent and impartial advice or technical assistance directly to the Government in support of the Government's management and oversight of a progr…
  • DFARS 252.227-7014 Rights in Other Than Commercial Computer Software and Other Than Commercial Computer Software Documentation.
    …tor covered by 252.204-7014) under a contract, the primary purpose of which is to furnish independent and impartial advice or technical assistance directly to the Government in support of the Government's management and oversight of a progr…
  • FAR 15.404-1 Proposal analysis techniques.
    …lar indexes, and discount or rebate arrangements. (v) Comparison of proposed prices with independent Government cost estimates. (vi) Comparison of proposed prices with prices obtained through market research for the same or similar items.…
  • FAR 35.000 Scope of part.
    …&D) contracting. (b) R&D integral to acquisition of major systems is covered in part 34. Independent research and development (IR&D) is covered at 31.205-18.
  • DFARS 242.771-2 Policy.
    Defense contractors are encouraged to engage in independent research and development (IR&D) projects that will advance the needs of DoD for future technology and advanced capability (see 231.205-18(c)(iii)).
  • FAR 15.404-4 Profit.
    …-reduction accomplishments that will benefit the Government in follow-on contracts. (vi) Independent development. Under this factor, the contractor may be provided additional profit opportunities in recognition of independent development e…
  • FAR 15.603 General.
    …proposals. (c) A valid unsolicited proposal must— (1) Be innovative and unique; (2) Be independently originated and developed by the offeror; (3) Be prepared without Government supervision, endorsement, direction, or direct Government i…
  • FAR 16.505 Ordering.
    …ith the procedures in the contract. The ombudsman must be a senior agency official who is independent of the contracting officer and may be the agency's advocate for competition. (9) Small business. The contracting officer should rely on t…
  • FAR 31.109 Advance agreements.
    …r fully depreciated assets; (3) Deferred maintenance costs; (4) Precontract costs; (5) Independent research and development and bid and proposal costs; (6) Royalties and other costs for use of patents; (7) Selling and distribution cost…
  • FAR 35.007 Solicitations.
    …nces when a concern has a new idea or product to discuss that incorporates the results of independent R&D work funded by the concern in the private sector and is of interest to the Government, there should be no hesitancy to discuss it; how…
  • FAR 42.302 Contract administration functions.
    …ces, reliability and maintainability, data control systems, configuration management, and independent research and development. (42) Review and evaluate for technical adequacy the contractor's logistics support, maintenance, and modificati…
  • DFARS 252.235-7004 Protection of Human Subjects.
    …ed or are exempt under the contract. (d) DoD staff, consultants, and advisory groups may independently review and inspect the Contractor's research and research procedures involving human subjects and, based on such findings, DoD may prohi…

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.