{"data":{"id":"us/48-cfr-25.1003","jurisdiction":"us","citation":"48 CFR 25.1003","heading":"25.1003 Tax on certain foreign procurements.","body":"See 29.204 for the imposition of the tax on certain foreign procurements pursuant to the James Zadroga 9/11 Health and Compensation Act of 2010 (Pub. L. 111-347), 26 U.S.C. 5000C, and its implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER D—SOCIOECONOMIC PROGRAMS","PART 25—FOREIGN ACQUISITION","Subpart 25.10—Additional Foreign Acquisition Regulations"],"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":"0ce5d409ade4851c3520c01220fd309ed8256797b00c6fc2087e08e9742abfb2","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-25.1002","next":"us/48-cfr-25.1101"},"notice":"GroundRules: Original legal text. Not legal advice."}