Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 7 - Agriculture |
Subtitle A - Office of the Secretary of Agriculture |
Part 3 - Debt Management |
Subpart H - Cooperation With the Internal Revenue Service |
§ 3.90 - Reporting discharged debts to the Internal Revenue Service.
Latest version.
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§ 3.90 Reporting discharged debts to the Internal Revenue Service.
When USDA discharges a debt, whether for the full value or less, it will report the discharge to the Internal Revenue Service (IRS) in accordance with current IRS instructions.
[73 FR 4, Jan. 2, 2008]