Title 22
SECTION 213.36
213.36 Reporting to IRS.
§ 213.36 Reporting to IRS.Upon discharge of an indebtedness, USAID will report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. USAID may request FMS to file such a discharge report to the IRS on the agency's behalf.