StacksVerified U.S. regulatory reference

22 CFR §213.36

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Upon discharge of indebtedness, USAID must report the discharged debt as income to the debtor to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. USAID may request Fiscal Service to file such a discharge debt report to the IRS on the Agency's behalf.