Federal Acquisition Regulation
Tax on certain foreign procurements
FAR 25.1003
See Federal excise tax on specific foreign contract payments (FAR 29.204) for the imposition of the tax on certain foreign procurements pursuant to the James Zadroga 9/11 Health and Compensation Act of 2010 (Pub. L. 111-347 ), 26 U.S.C. 5000 C, and its implementing regulations at 26 CFR 1.5000C-1 through 1.5000C-7.
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