48 CFR 2804.903-71 - 2804.903-71 Special reporting exceptions.

Regulations last checked for updates: Feb 16, 2025

Title 48 - Federal Acquisition Regulations System last revised: Oct 18, 2025

View all text of Subpart 2804.9 [2804.901 - 2804.903-71]

2804.903-71 - 2804.903-71 Special reporting exceptions.

(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,which,would,and.S.C. 6050M by the Technical and Miscellaneous Revenue Act of 1988 apply to these types of contracts.

authority: 28 U.S.C. 510; 40 U.S.C. 486(c); 28 CFR 0.75(j) and 0.76(j)

source: 87 FR 47118, Aug. 2, 2022, unless otherwise noted.

cite as: 48 CFR 2804.903-71