Title 7

PART 3 SUBPART H

Subpart H - Cooperation With the Internal Revenue Service Authority:26 U.S.C. 61; 31 U.S.C. 3720A.

• Authority: 5 U.S.C. 301; 7 U.S.C. 1506, 1981, 1981a, 1981d, and 2008h; 15 U.S.C. 714b; 31 U.S.C. 3701, 3711, 3716-18, and 3720B; and 31 CFR parts 285 and 901-904.
• 85 FR 36672, June 17, 2020, unless otherwise noted.

7:1.1.1.1.6.8.23.1

SECTION 3.90

3.90 Reporting discharged debts to the Internal Revenue Service.

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