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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44 sections with “subsidiary”: the first 40

  • FAR 52.209-10 Prohibition on Contracting With Inverted Domestic Corporations.
    … U.S.C. 395(b), applied in accordance with the rules and definitions of 6 U.S.C. 395(c). Subsidiary means an entity in which more than 50 percent of the entity is owned— (1) Directly by a parent corporation; or (2) Through another subsid…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    … by individuals, who meet the criteria in paragraphs (1)(i) and (ii) of this definition. Subsidiary means an entity in which more than 50 percent of the entity is owned— (1) Directly by a parent corporation; or (2) Through another subsid…
  • DFARS 252.225-7050 Disclosure of Ownership or Control by the Government of a Country that is a State Sponsor of Terrorism.
    …est means— (1) Ownership of or beneficial interest in 5 percent or more of the firm's or subsidiary's securities. Beneficial interest includes holding 5 percent or more of any class of the firm's securities in “nominee shares,” “street nam…
  • FAR 31.205-11 Depreciation.
    …on property acquired from the Government at no cost by the contractor or by any division, subsidiary, or affiliate of the contractor under common control. (e) The depreciation on any item which meets the criteria for allowance at price und…
  • FAR 52.209-2 Prohibition on Contracting With Inverted Domestic Corporations—Representation.
    …orporations—Representation (NOV 2015) (a) Definitions. Inverted domestic corporation and subsidiary have the meaning given in the clause of this contract entitled Prohibition on Contracting with Inverted Domestic Corporations (52.209-10). …
  • FAR 4.2101 Definitions.
    …munications equipment produced by Huawei Technologies Company or ZTE Corporation, (or any subsidiary or affiliate of such entities); (2) For the purpose of public safety, security of Government facilities, physical security surveillance of…
  • FAR 9.104-6 Federal Awardee Performance and Integrity Information System.
    ….S.C. 2313(d)(3), FAPIIS also identifies— (i) An affiliate that is an immediate owner or subsidiary of the offeror, if any (see 52.204-17, Ownership or Control of Offeror); and (ii) All predecessors of the offeror that held a Federal cont…
  • FAR 9.108-1 Definitions.
    … U.S.C. 395(b), applied in accordance with the rules and definitions of 6 U.S.C. 395(c). Subsidiary means an entity in which more than 50 percent of the entity is owned— (1) Directly by a parent corporation; or (2) Through another subsid…
  • FAR 9.108-2 Prohibition.
    …se made available) funds for contracts with either an inverted domestic corporation, or a subsidiary of such a corporation, except as provided in paragraph (b) of this section and in 9.108-4 Waiver. (b)(1) Section 745 and its successor pro…
  • FAR 16.601 Time-and-materials contracts.
    …to be performed by— (A) The contractor; (B) Each subcontractor; and (C) Each division, subsidiary, or affiliate of the contractor under a common control. (iii) For contract actions that are not awarded using competitive procedures, unle…
  • FAR 50.104-3 Special procedures for unusually hazardous or nuclear risks.
    …, if so, a brief description of any limitations. (vi) If the contractor is a division or subsidiary of a parent corporation— (A) A statement of any insurance coverage of the parent corporation that bears on the risks for which the contrac…
  • FAR 52.204-25 Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.
    …mmunications equipment produced by Huawei Technologies Company or ZTE Corporation (or any subsidiary or affiliate of such entities); (2) For the purpose of public safety, security of Government facilities, physical security surveillance of…
  • FAR 52.216-30 Time-and-Materials/Labor-Hour Proposal Requirements—Other Than Commercial Acquisition Without Adequate Price Competition.
    …or to be performed by— (1) The offeror; (2) Each subcontractor; and (3) Each division, subsidiary, or affiliate of the offeror under a common control. (c) Unless exempt under paragraph (d) of this provision, the fixed hourly rates for s…
  • DFARS 225.003 Definitions.
    … the commercial or defense industrial base of the People's Republic of China (including a subsidiary or affiliate of such entity); or (2) Owned or controlled by, or affiliated with, an element of the Government or armed forces of the Peopl…
  • DFARS 225.771-2 Prohibition.
    …ontrols, either directly or indirectly, a significant interest in— (i) The firm; (ii) A subsidiary of the firm; or (iii) Any other firm that owns or controls the firm. (b) For restrictions on subcontracting with a firm, or a subsidiary …
  • DFARS 252.209-7002 Disclosure of Ownership or Control by a Foreign Government.
    …titutes control by a foreign government as defined in this provision. If the Offeror is a subsidiary, it shall also disclose any reportable interest a foreign government has in any entity that owns or controls the subsidiary, including repo…
  • FAR 9.105-1 Obtaining information.
    … FAPIIS (see 9.104-6) with regard to the offeror and any immediate owner, predecessor, or subsidiary identified for that offeror in FAPIIS, including information that is linked to FAPIIS such as from SAM, and CPARS, as well as any other rel…
  • FAR 9.108-3 Representation by the offeror.
    …ard, an offeror must represent that it is neither an inverted domestic corporation, nor a subsidiary of an inverted domestic corporation. Any offeror that cannot so represent is ineligible for award of a contract, unless waived in accordanc…
  • FAR 15.408 Solicitation provisions and contract clauses.
    … priced at other than the cost of comparable competitive commercial work of the division, subsidiary, or affiliate of the contractor, explain the pricing method (see FAR 31.205-26(e)). (2) All Other. Obtain certified cost or pricing data f…
  • FAR 19.701 Definitions.
    …e criteria at 43 U.S.C. 1626(e)(1). This definition also includes ANC direct and indirect subsidiary corporations, joint ventures, and partnerships that meet the requirements of 43 U.S.C. 1626(e)(2). Commercial plan means a subcontracting …
  • FAR 31.105 Construction and architect-engineer contracts.
    …le. (C) The allowability of charges for construction equipment rented from any division, subsidiary, or organization under common control, will be determined in accordance with 31.205-36(b)(3). (3) Costs incurred at the job site incident …
  • FAR 31.205-6 Compensation for personal services.
    … conditions of employment, or continued employment by the contractor at another facility, subsidiary, affiliate, or parent company of the contractor are not severance pay and are unallowable. (4) Actual normal turnover severance payments s…
  • FAR 31.205-26 Material costs.
    …ional transfers at other than cost for commercial work of the contractor or any division, subsidiary or affiliate of the contractor under a common control; and (2) The item being transferred qualifies for an exception under 15.403-1(b) and…
  • FAR 31.205-36 Rental costs.
    …licate any other allowed cost. Rental cost of personal property leased from any division, subsidiary, or affiliate of the contractor under common control, that has an established practice of leasing the same or similar property to unaffilia…
  • FAR 33.203 Applicability.
    …reign government or agency of that government; or (2) an international organization or a subsidiary body of that organization, if the agency head determines that the application of the Disputes statute to the contract would not be in the p…
  • FAR 35.017-1 Sponsoring agreements.
    …FFRDC. This prohibition is not required to be applied to any parent organization or other subsidiary of the parent organization in its non-FFRDC operations. Requests for information, qualifications or capabilities can be answered unless oth…
  • FAR 42.601 General.
    Contractors with more than one operational location (e.g., division, plant, or subsidiary) often have corporate-wide policies, procedures, and activities requiring Government review and approval and affecting the work of more than one admin…
  • FAR 42.703-2 Certificate of indirect costs.
    …e for a contract with— (i) A foreign government or international organization, such as a subsidiary body of the North Atlantic Treaty Organization; (ii) A State or local government subject to the OMB Uniform Guidance at 2 CFR part 200, su…
  • FAR 49.304-1 General.
    …of the contract is virtually complete, or performance of any continued portion is only on subsidiary items or spare parts, or is otherwise not substantial. (b) In the case of the exceptions in paragraph (a), the procedures in 49.302 and 49…
  • FAR 52.216-7 Allowable Cost and Payment.
    …s by contract and subcontract and indirect expense applied at claimed rates, as well as a subsidiary schedule of Government participation percentages in each of the allocation base amounts. (I) Schedule of cumulative direct and indirect co…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …e criteria at 43 U.S.C. 1626(e)(1). This definition also includes ANC direct and indirect subsidiary corporations, joint ventures, and partnerships that meet the requirements of 43 U.S.C. 1626(e)(2). Commercial plan means a subcontracting …
  • DFARS 204.2101 Definitions.
    …mmunications equipment produced by Huawei Technologies Company or ZTE Corporation, or any subsidiary or affiliate of such entities; (2) Telecommunications services provided by such entities or using such equipment; or (3) Telecommunicatio…
  • DFARS 209.405-2 Restrictions on subcontracting.
    (a) The contracting officer shall not consent to any subcontract with a firm, or a subsidiary of a firm, that is identified by the Secretary of Defense in SAM Exclusions as being owned or controlled by the government of a country that is a …
  • DFARS 225.771-3 Notification.
    … country that is a state sponsor of terrorism has a significant interest in an offeror, a subsidiary of an offeror, or any other firm that owns or controls an offeror shall be forwarded through agency channels to the address at PGI 225.771-…
  • DFARS 225.7020-1 Definitions.
    …stitutions Act (22 U.S.C. 262r(c)(3)); and (3) Any successor, subunit, parent entity, or subsidiary of, or any entity under common ownership or control with, any entity described in paragraph (1) or (2) of this definition.
  • DFARS 225.7021-1 Definitions.
    …partnership, business trust, business association, or other similar entity, including any subsidiary thereof, performing work on a covered contract in the People's Republic of China, including by leasing or owning real property used in the …
  • DFARS 252.204-7018 Prohibition on the Acquisition of Covered Defense Telecommunications Equipment or Services.
    …mmunications equipment produced by Huawei Technologies Company or ZTE Corporation, or any subsidiary or affiliate of such entities; (2) Telecommunications services provided by such entities or using such equipment; or (3) Telecommunicatio…
  • DFARS 252.209-7004 Subcontracting with Firms that are Owned or Controlled by the Government of a Country that is a State Sponsor of Terrorism.
    …eral Acquisition Regulation 9.405-2(b) on the date of subcontract award with a firm, or a subsidiary of a firm, that is identified in the Exclusions section of the System for Award Management System (SAM Exclusions) as being ineligible for …
  • DFARS 252.225-7005 Identification of Expenditures in the United States.
    … only if the Contractor is— (1) A concern incorporated in the United States (including a subsidiary that is incorporated in the United States, even if the parent corporation is not incorporated in the United States); or (2) An unincorpora…
  • DFARS 252.225-7007 Prohibition on Acquisition of Certain Items from Communist Chinese Military Companies.
    … the commercial or defense industrial base of the People's Republic of China (including a subsidiary or affiliate of such entity); or (2) Owned or controlled by, or affiliated with, an element of the Government or armed forces of the Peopl…

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.