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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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64 sections with “similar property”: the first 40

  • FAR 2.101 Definitions.
    …t the same time as the commercial product; and (ii) The source of such services provides similar services contemporaneously to the general public under terms and conditions similar to those offered to the Federal Government; (2) Services …
  • FAR 15.404-1 Proposal analysis techniques.
    … shall obtain appropriate data, without certification, on the prices at which the same or similar items have previously been sold and determine if the data is adequate for evaluating the reasonableness of the price. Price analysis may inclu…
  • FAR 31.205-6 Compensation for personal services.
    …or-management agreements negotiated under the terms of the Federal Labor Relations Act or similar state statutes are otherwise allowable, the costs are reasonable unless, as applied to work in performing Government contracts, the costs are …
  • FAR 52.232-12 Advance Payments.
    …ts and balances as required by the administering office. The Contractor shall apply terms similar to this clause to any advance payments to subcontractors. (b) Special account. Until (1) the Contractor has liquidated all advance payments m…
  • FAR 31.205-16 Gains and losses on disposition or impairment of depreciable property or other capital assets.
    …ble under 31.205-11; or (2) The property is exchanged as part of the purchase price of a similar item, and the gain or loss is taken into consideration in the depreciation cost basis of the new item. (g) Gains and losses arising from mass…
  • FAR 45.604-4 Sale of property pursuant to the exchange/sale authority.
    …thority in FMR 102-39 (41 CFR part 102-39) when agencies are acquiring or plan to acquire similar products and other requirements of the authority are satisfied.
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    … contract is subject to any End User License Agreement (EULA), Terms of Service (TOS), or similar legal instrument or agreement, that includes any clause requiring the Government to indemnify the Contractor or any person or entity for damag…
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    …ees to pay these costs to the Contractor; or (C) Repossess and resell the property under similar terms and conditions, and charge the defaulting Purchaser with all costs incurred by the Contractor. The Contractor shall deduct these costs f…
  • FAR 9.406-1 General.
    …to participate in State or local contracts or assistance agreements on a basis of conduct similar to one or more of the causes for debarment specified in this subpart. (16) Whether the contractor (including an individual) has entered into …
  • FAR 22.1003-4 Administrative limitations, variations, tolerances, and exemptions.
    …quipment if the application of micro-electronic circuitry or other technology of at least similar sophistication is an essential element (for example, Product or Service Code (PSC) 6515, “Medical and Surgical Instruments, Equipment, and Sup…
  • FAR 31.205-36 Rental costs.
    … contractor under common control, that has an established practice of leasing the same or similar property to unaffiliated lessees shall be allowed in accordance with subparagraph (b)(1) above. (c) The allowability of rental costs under un…
  • FAR 47.001 Definitions.
    …or to be used in a dwelling, when a part of the equipment or supply of such dwelling, and similar property if the transportation of such effects or property is arranged and paid for by— (1) The householder, except such term does not includ…
  • FAR 52.229-13 Taxes—Foreign Contracts in Afghanistan.
    …rs (other than those that are Afghan legal entities or residents), from paying any tax or similar charge assessed by the Government of Afghanistan on activities associated with this contract within Afghanistan if the activities are on behal…
  • FAR 52.229-14 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement).
    …ors (other than those that are Afghan legal entities or residents) from paying any tax or similar charge assessed by the Government of Afghanistan within Afghanistan if the activities are on behalf of or in support of NATO Forces. The SOFA …
  • FAR 52.232-16 Progress Payments.
    …al) tools, jigs, dies, fixtures, molds, patterns, taps, gauges, test equipment, and other similar manufacturing aids, title to which would not be obtained as special tooling under subparagraph (ii) above; and (iv) Drawings and technical da…
  • DFARS 202.101 Definitions.
    …andatory procedures using imperative language such as “Follow the procedures at * * *” or similar directive language; (2) Contains non-mandatory internal DoD procedures and guidance and supplemental information to be used at the discretion…
  • DFARS 217.7000 Scope of subpart.
    …ange of personal property and application of the exchange allowance to the acquisition of similar property. This subpart does not authorize the sale of nonexcess personal property.
  • FAR 27.409 Solicitation provisions and contract clauses
    …tracts exclusively for the acquisition, without modification, of existing audiovisual and similar works of the type set forth in 27.405-2. The contract may set forth limitations consistent with the purposes for which the work is being acqui…
  • FAR 31.205-42 Termination costs.
    …, including the following, are generally allowable: (i) Accounting, legal, clerical, and similar costs reasonably necessary for— (A) The preparation and presentation, including supporting data, of settlement claims to the contracting offi…
  • FAR 52.222-34 Project Labor Agreement.
    … collective bargaining agreements; (3) Contain guarantees against strikes, lockouts, and similar job disruptions; (4) Set forth effective, prompt, and mutually binding procedures for resolving labor disputes arising during the term of the…
  • FAR 52.248-1 Value Engineering.
    … If the proposed change is affected by contractually required configuration management or similar procedures, the instructions in those procedures relating to format, identification, and priority assignment shall govern VECP preparation. Th…
  • FAR 52.249-9 Default (Fixed-Price Research and Development).
    …re, under the terms and in the manner the Contracting Officer considers appropriate, work similar to the work terminated, and the Contractor will be liable to the Government for any excess costs for the similar work. However, the Contractor…
  • DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …864 and section 8041 of the Fiscal Year 1991 DoD Appropriations Act (Pub. L. 101-511) and similar sections in subsequent DoD appropriations acts. (N) Use the provision at 252.225-7020, Trade Agreements Certificate, to comply with 19 U.S.C.…
  • DFARS 245.602-1 Inventory disposal schedules.
    …commercial work or Government use. (2) Review the contractor's— (i) Recent purchases of similar material; (ii) Plans for current and scheduled production; (iii) Stock record entries; and (iv) Bills of material for similar items. (b) Q…
  • DFARS 252.228-7006 Compliance with Spanish Laws and Insurance.
    … Government's interests. (e) The Contractor shall provide the Contracting Officer with a similar representation for all subcontracts with non-Spanish concerns that will perform work in Spain under this contract. (f) Insurance policies req…
  • DFARS 252.239-7007 Cancellation or Termination of Orders.
    …dard practices or procedures; and (ii) Charges not ordinarily made by the Contractor for similar facilities or equipment, furnished under similar circumstances. (i) The Government may, under such terms and conditions as it may prescribe, …
  • FAR 7.503 Policy.
    …itors to or patrons of mess halls, post or base exchange concessions, national parks, and similar entities or activities, or from other persons, where the amount to be collected is easily calculated or predetermined and the funds collected …
  • FAR 15.404-4 Profit.
    …ities to a prospective contractor that has previously demonstrated its ability to perform similar tasks effectively and economically. In addition, consideration should be given to measures taken by the prospective contractor that result in …
  • FAR 19.803 Selecting acquisitions for the 8(a) program.
    …idered suitable for this particular acquisition; e.g., previous contracts for the same or similar supply or service; and (B) A statement that the participant is eligible in terms of its small business size status relative to the assigned N…
  • FAR 28.203-3 Release of security interest.
    …urety's assets using the Optional Form 91, Release of Personal Property from Escrow, or a similar release as soon as possible consistent with the conditions in subparagraphs (a)(1) and (2) of this section. A surety's assets pledged in suppo…
  • FAR 29.304 Matters requiring special consideration.
    …e contractor's warehouse stock and the amount of sales or use tax paid by the contractor. Similar certified statements by subcontractors must be obtained by the general contractor and furnished to the claimant. Any local sales or use taxes …
  • FAR 29.305 State and local tax exemptions.
    … shipping documents, credit-card-imprinted sales slips, paid or acknowledged invoices, or similar documents that identify an agency or instrumentality of the United States as the buyer. (3) A U.S. Tax Exemption Form (SF 1094). (4) A State…
  • FAR 29.401-4 New Mexico gross receipts and compensating tax.
    … in New Mexico should contact the New Mexico Taxation and Revenue Department to execute a similar agreement.
  • FAR 31.105 Construction and architect-engineer contracts.
    …termined for both ownership and operating costs for each piece of equipment, or groups of similar serial or series equipment, from the contractor's accounting records. When such costs cannot be so determined, the contracting agency may spec…
  • FAR 31.205-19 Insurance and indemnification.
    … and premiums shall be reasonable. (ii) Costs allowed for business interruption or other similar insurance shall be limited to exclude coverage of profit. (iii) The cost of property insurance premiums for insurance coverage in excess of t…
  • FAR 31.205-41 Taxes.
    …ection with qualified pension plans, welfare plans, deferred compensation plans, or other similar types of plans. (7) Income tax accruals designed to account for the tax effects of differences between taxable income and pretax income as re…
  • FAR 32.504 Subcontracts under prime contracts providing progress payments.
    …dministers the performance-based payments, and include appropriately worded modifications similar to those noted in paragraph (e) of this section. (g) When financing payments are in the form of commercial product or commercial service purc…
  • FAR 42.302 Contract administration functions.
    …ran-owned small business subcontracting plans, including documentation of compliance with similar plans under prior contracts. (55) By periodic surveillance, ensure the contractor's compliance with small, small disadvantaged, women-owned, …
  • FAR 45.102 Policy.
    …ts of paragraph (b) of this section. (e) Government property, other than foundations and similar improvements necessary for installing special tooling, special test equipment, or equipment, shall not be installed or constructed on contract…
  • FAR 47.201 Definitions.
    …es, records, and other equipment and materials used in Government offices, hospitals, and similar establishments.

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.