1. Regulations
  2. title 48
  3. chapter 12
  4. part 1204
  5. subpart 1204.9
  6. § 1204.903

Collapse to view only 1204.903 - 1204.903 Reporting contract information to the IRS.

1204.903 - 1204.903 Reporting contract information to the IRS.

(a) The SPE is authorized to report certain information, including Taxpayer Identification Number (TIN) data, to the Internal Revenue Service (IRS).

AUTHORITY: 5 U.S.C. 301; 41 U.S.C. 1121(c)(3); 41 U.S.C. 1702; and 48 CFR 1.301 through 1.304.

SOURCE: 87 FR 61159, Oct. 7, 2022, unless otherwise noted.

CITE AS: 48 CFR 1204.903