{"data":{"id":"us/48-cfr-242.771-2","jurisdiction":"us","citation":"48 CFR 242.771-2","heading":"242.771-2 Policy.","body":"Defense contractors are encouraged to engage in independent research and development (IR\u0026D) projects that will advance the needs of DoD for future technology and advanced capability (see 231.205-18(c)(iii)).","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 2—DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE","SUBCHAPTER G—CONTRACT MANAGEMENT","PART 242—CONTRACT ADMINISTRATION AND AUDIT SERVICES","Subpart 242.7—Indirect Cost Rates"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"1af519f0776813e4c6a6387baf73b7d4a303abced1a03c0a918fe55fd45a7589","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-242.771-1","next":"us/48-cfr-242.771-3"},"notice":"GroundRules: Original legal text. Not legal advice."}