GroundRules
22 CFR 213.36: Reporting to Department of the Treasury's Internal Revenue Service.
Where this section sits in the code
- Title 22—Foreign Relations
- CHAPTER II—AGENCY FOR INTERNATIONAL DEVELOPMENT
- PART 213—CLAIMS COLLECTION
- Subpart F—Discharge of Indebtedness and Reporting Requirements
Upon discharge of indebtedness, USAID must report the discharged debt as income to the debtor to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. USAID may request Fiscal Service to file such a discharge debt report to the IRS on the Agency's behalf.
Collected 2026-08-27T02:24:49Z. Source file · JSON