7 CFR 3.90

§ 3.90 Reporting discharged debts to the Internal Revenue Service.

United States · 7 CFR — Agriculture · Status: effective

Cite this

Citation: 7 CFR 3.90, § 3.90 Reporting discharged debts to the Internal Revenue Service, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/13032
Permanent ID: ys:prov:13032@1
SHA-256: e69e6d94f491169560d2b108425525d913c02546483623b242e204225fc17fa4

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.