48 CFR §242.771-1
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
This section implements 10 U.S.C. 3762, Independent research and development costs: allowable costs; 10 U.S.C. 3763, Bid and proposal costs: allowable costs; and 10 U.S.C. 3847, Defense Contract Audit Agency: annual report.