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e-CFR data is current as of September 28, 2020

Title 7Subtitle APart 3 → Subpart H


Title 7: Agriculture
PART 3—DEBT MANAGEMENT


Subpart H—Cooperation With the Internal Revenue Service


Contents
§3.90   Reporting discharged debts to the Internal Revenue Service.

Authority: 26 U.S.C. 61; 31 U.S.C. 3720A.

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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.

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