CFR›Title 7›Subtitle A›Part 3›Subpart H ContainsSection 3.90CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart H—Cooperation With the Internal Revenue Service Sections 3.90 § 3.90 Reporting discharged debts to the Internal Revenue Service. Authority26 U.S.C. 61; 31 U.S.C. 3720A. Previous G Subpart G—Federal Salary Offset Next I Subpart I—Adjusted Civil Monetary Penalties