{"data":{"id":"us/48-cfr-731.773","jurisdiction":"us","citation":"48 CFR 731.773","heading":"731.773 Independent research and development costs.","body":"The cost principle at FAR 31.205-18 applies to independent research and development costs.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 7—AGENCY FOR INTERNATIONAL DEVELOPMENT","SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS","PART 731—CONTRACT COST PRINCIPLES AND PROCEDURES","Subpart 731.7—Contracts With Nonprofit Organizations"],"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":"f43f95c0378ae9714608355bbe0391bc7f37259e3e8f3d561edfe4081932404b","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-731.772","next":"us/48-cfr-731.774"},"notice":"GroundRules: Original legal text. Not legal advice."}