22 C.F.R. § 213.36 Reporting to IRS.
Title 22 - Foreign Relations
Upon discharge of an indebtedness, USAID will report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P–1. USAID may request FMS to file such a discharge report to the IRS on the agency's behalf.
Title 22: Foreign Relations
PART 213—CLAIMS COLLECTION
Subpart F—Discharge of Indebtedness and Reporting Requirements
§ 213.36 Reporting to IRS.
