CFR›Title 2›Subtitle B›Chapter III›Part 300›Subpart E›Subject Group HHS Selected Items of Cost ContainsSections 300.477–300.478CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 300.477 § 300.477 Independent research and development costs. 300.478 § 300.478 Shared responsibility payments. Previous 300.414 § 300.414 Indirect costs.