eCFR.io
Daily eCFR

§ 3.90 Reporting discharged debts to the Internal Revenue Service.

7 CFR 3.90

Citation7 CFR 3.90
CorpusDaily eCFR
Displayed edition2026-09-09
Last updated2026-09-09

§ 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.