GroundRules
48 CFR 2804.903-71: 2804.903-71 Special reporting exceptions.
Where this section sits in the code
- Title 48—Federal Acquisition Regulations System
- CHAPTER 28—DEPARTMENT OF JUSTICE
- SUBCHAPTER A—GENERAL
- PART 2804—ADMINISTRATIVE MATTERS
- Subpart 2804.9—Taxpayer Identification Number Information
(a) The Technical and Miscellaneous Revenue Act of 1988, Public Law 100-647, amended 26 U.S.C. 6050M to allow exceptions to the reporting requirements for certain classified or confidential contracts.
(b) The head of the agency has determined that the filing of information returns, as required by 26 U.S.C. 6050M, on confidential contracts, which involve law enforcement or foreign counterintelligence activities, would interfere with the effective conduct of those confidential law enforcement or foreign counterintelligence activities, and that the special reporting exceptions added to 26 U.S.C. 6050M by the Technical and Miscellaneous Revenue Act of 1988 apply to these types of contracts.
Collected 2026-08-27T02:26:29Z. Source file · JSON