22 CFR 213.36

§ 213.36 Reporting to Department of the Treasury's Internal Revenue Service.

United States · 22 CFR — Foreign Relations · Status: effective

Cite this

Citation: 22 CFR 213.36, § 213.36 Reporting to Department of the Treasury's Internal Revenue Service, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/94243
Permanent ID: ys:prov:94243@1
SHA-256: 336e72faced26cd95d39c68abd803d0c0028535d61c919536384f29a197e1993

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Full text

Upon discharge of indebtedness, USAID must report the discharged debt as income to the debtor to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. USAID may request Fiscal Service to file such a discharge debt report to the IRS on the Agency's behalf.

Legislative history

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