CFR›Title 7›Subtitle A›Part 3›7 CFR Part 3 Subpart H Citation7 CFR Part 3 Subpart HContainsSection § 3.90CorpusDaily eCFRDisplayed edition2026-08-05Last updated2026-08-05 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.Source85 FR 36672, June 17, 2020, unless otherwise noted.