SpendQueryBeta

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

33 sections with “internal revenue tax”

  • FAR 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.
    …ror would claim an exemption from the withholding by using the Department of the Treasury Internal Revenue Service Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments, available via the internet at www…
  • FAR 52.229-12 Tax on Certain Foreign Procurements.
    …exemption to the withholding, the Contractor shall include the Department of the Treasury Internal Revenue Service Form W-14, Certificate of Foreign Contracting Party Receiving Federal Procurement Payments, with each voucher or invoice subm…
  • FAR 29.203 Other Federal tax exemptions.
    …re for the exclusive use of the United States. (Secretarial Authorization, June 20, 1947, Internal Revenue Cumulative Bulletin, 1947-1, 205.) (b) Pursuant to 26 U.S.C. 4483(b), the Secretary of the Treasury has exempted the United States f…
  • FAR 31.205-41 Taxes.
    … direction after a prompt request. (4) The Environmental Tax found at section 59A of the Internal Revenue Code, also called the “Superfund Tax.” (b) The following types of costs are not allowable: (1) Federal income and excess profits ta…
  • FAR 52.209-12 Certification Regarding Tax Matters.
    …ceding the certification; (2) Has not [ ] been convicted of a criminal offense under the Internal Revenue Code of 1986; and (3) Has not [ ], more than 90 days prior to certification, been notified of any unpaid Federal tax assessment for …
  • FAR 2.101 Definitions.
    … devices means products that use— (1) External standby power devices, or that contain an internal standby power function; and (2) No more than one watt of electricity in their standby power consuming mode or meet recommended low standby l…
  • FAR 29.204 Federal excise tax on specific foreign contract payments.
    … 29.402-3, 31.205-41(b)(8)). 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…
  • FAR 31.205-6 Compensation for personal services.
    …panies, compensation in excess of the costs that are deductible as compensation under the Internal Revenue Code (26 U.S.C.) and regulations under it is unallowable. (b) Reasonableness—(1) Compensation pursuant to labor-management agreement…
  • FAR 52.204-3 Taxpayer identification.
    … Identification Number (TIN), as used in this provision, means the number required by the Internal Revenue Service (IRS) to be used by the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number or …
  • FAR 52.229-6 Taxes—Foreign Fixed-Price Contracts.
    …$250. (h) If the Contractor obtains a reduction in tax liability under the United States Internal Revenue Code (Title 26, U.S. Code) because of the payment of any tax or duty that either was included in the contract price or was the basis …
  • FAR 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.
    … 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 under this contract, the amount of the reductio…
  • FAR 52.229-9 Taxes—Cost-Reimbursement Contracts With Foreign Governments.
    … 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 under this contract, the amount of the reductio…
  • FAR 25.903 Exempted supplies.
    …tody elsewhere than in a bonded warehouse, or from a foreign-trade zone, free of duty and internal revenue tax as provided in 19 U.S.C. 1309 and 1317. The contracting activity must cite this authority on the appropriate customs form when ma…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …uirements of 26 U.S.C. 6041, 6041A, and 6050M, and implementing regulations issued by the Internal Revenue Service (IRS). (2) The TIN may be used by the Government to collect and report on any delinquent amounts arising out of the offeror'…
  • FAR 27.301 Definitions.
    … of higher education or an organization of the type described in section 501(c)(3) of the Internal Revenue Code of 1954 (26 U.S.C. 501(c)) and exempt from taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)), or any…
  • FAR 31.001 Definitions.
    …nd for the exclusive benefit of employees that meets the criteria deemed essential by the Internal Revenue Service as set forth in the Internal Revenue Code for preferential tax treatment regarding contributions, investments, and distributi…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    … of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986. (To determine if the public has access to the compensation information, see the U.S. Security and Exchange Commission t…
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    … of higher education or an organization of the type described in section 501(c)(3) of the Internal Revenue Code of 1954 (26 U.S.C. 501(c)) and exempt from taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)), or any…
  • FAR 4.900 Scope of subpart.
    … (b) Contract information and payment information for submittal to the payment office for Internal Revenue Service (IRS) reporting purposes.
  • FAR 26.401 Definitions.
    …ofit organization means any organization that is— (1) Described in section 501(c) of the Internal Revenue Code of 1986; and (2) Exempt from tax under section 501(a) of that Code.
  • FAR 29.201 General.
    …taxes are levied on the sale or use of particular supplies or services. Subtitle D of the Internal Revenue Code of 1954, Miscellaneous Excise Taxes, 26 U.S.C. 4041 et seq., and its implementing regulations, 26 CFR parts 40 through 299, cove…
  • FAR 31.701 Purpose.
    …public office, and which are exempt from federal income taxation under section 501 of the Internal Revenue Code.
  • FAR 52.204-7 System for Award Management.
    …y data fields, to include validation of the Taxpayer Identification Number (TIN) with the Internal Revenue Service (IRS). The offeror will be required to provide consent for TIN validation to the Government as a part of the SAM registration…
  • FAR 52.204-13 System for Award Management Maintenance.
    …y data fields, to include validation of the Taxpayer Identification Number (TIN) with the Internal Revenue Service (IRS). The Contractor will be required to provide consent for TIN validation to the Government as a part of the SAM registrat…
  • FAR 52.226-6 Promoting Excess Food Donation to Nonprofit Organizations.
    …ofit organization means any organization that is— (1) Described in section 501(c) of the Internal Revenue Code of 1986; and (2) Exempt from tax under section 501(a) of that Code. (b) In accordance with the Federal Food Donation Act of 20…
  • DFARS 215.404-72 Modified weighted guidelines method for nonprofit organizations other than FFRDCs.
    …c 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 Secretary of Defense or a Secretary of a De…
  • DFARS 219.270-1 Definition.
    …ofit organization means any organization that is— (1) Described in section 501(c) of the Internal Revenue Code of 1986; and (2) Exempt from tax under section 501(a) of that Code.
  • DFARS 232.7100 Scope of subpart.
    …s concerning the effect of levies pursuant to 26 U.S.C. 6331(h) on contract payments. The Internal Revenue Service (IRS) is authorized to levy up to 100 percent of all payments made under a DoD contract, up to the amount of the tax debt.
  • DFARS 237.7701 Definition.
    …ofit organization means any organization that is— (1) Described in section 501(c) of the Internal Revenue Code of 1986; and (2) Exempt from tax under section 501(a) of that Code.
  • DFARS 252.219-7012 Competition for Religious-Related Services.
    …ofit organization means any organization that is— (1) Described in section 501(c) of the Internal Revenue Code of 1986; and (2) Exempt from tax under section 501(a) of that Code. (b) A nonprofit organization is not precluded from competi…
  • DFARS 252.227-7038 Patent Rights—Ownership by the Contractor (Large Business).
    … other institution of higher education; (2) An organization of the type described in the Internal Revenue Code at 26 U.S.C. 501(c)(3) and exempt from taxation under 26 U.S.C. 501(a); or (3) Any nonprofit scientific or educational organiza…
  • DFARS 252.232-7010 Levies on Contract Payments.
    …ing clause: Levies on Contract Payments (DEC 2006) (a) 26 U.S.C. 6331(h) authorizes the Internal Revenue Service (IRS) to continuously levy up to 100 percent of contract payments, up to the amount of tax debt. (b) When a levy is imposed …
  • DFARS 252.232-7011 Payments in Support of Emergencies and Contingency Operations.
    …uired). The taxpayer identification number is required for all payees subject to the U.S. Internal Revenue Code. (ix) Electronic funds transfer banking information. (A) The Contractor shall include electronic funds transfer banking inform…

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.