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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9 sections with “reorganization”

  • FAR 31.205-27 Organization costs.
    …is section, expenditures in connection with (1) planning or executing the organization or reorganization of the corporate structure of a business, including mergers and acquisitions, (2) resisting or planning to resist the reorganization of…
  • FAR 52.232-12 Advance Payments.
    … property, or the institution of proceedings by or against the Contractor for bankruptcy, reorganization, arrangement, or liquidation. (iv) The service of any writ of attachment, levy of execution, or commencement of garnishment proceeding…
  • FAR 7.503 Policy.
    …fficiency studies, and should-cost analyses, etc. (2) Services that involve or relate to reorganization and planning activities. (3) Services that involve or relate to analyses, feasibility studies, and strategy options to be used by agen…
  • FAR 15.407-4 Should-cost review.
    …ntracts. (iv) Volume of proposal activity. (v) Major system or program. (vi) Corporate reorganizations, mergers, acquisitions, or takeovers. (vii) Other conditions (e.g., changes in accounting systems, management, or business activity).…
  • FAR 22.403-6 Department of Labor regulations involving construction.
    (a) Under the statutes and Executive orders referred to in 22.403 and Reorganization Plan No. 14 of 1950 (3 CFR 1949-53 Comp., p. 1007), the Secretary of Labor has issued regulations in title 29, subtitle A, Code of Federal Regulations, pre…
  • FAR 31.205-12 Economic planning costs.
    …omic planning costs are allowable. Economic planning costs do not include organization or reorganization costs covered by 31.205-27. See 31.205-38 for market planning costs other than economic planning costs.
  • FAR 31.205-17 Idle facilities and idle capacity costs.
    … when acquired and are now idle because of changes in requirements, production economies, reorganization, termination, or other causes which could not have been reasonably foreseen. (Costs of idle facilities are allowable for a reasonable p…
  • FAR 31.205-41 Taxes.
    …its taxes. (2) Taxes in connection with financing, refinancing, refunding operations, or reorganizations (see 31.205-20 and 31.205-27). (3) Taxes from which exemptions are available to the contractor directly, or available to the contract…
  • FAR 31.205-47 Costs related to legal and other proceedings.
    …ution of claims or appeals against the Federal Government (see 2.101). (2) Organization, reorganization, (including mergers and acquisitions) or resisting mergers and acquisitions (see also 31.205-27). (3) Defense of antitrust suits. (4)…

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.