Code of Federal Regulations · Section
§ 752.229-70 — 752.229-70 Federal, State And Local Taxes
48 C.F.R. § 752.229-70
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For contracts involving performance overseas the clauses prescribed in (48 CFR) FAR 29.401-3 or 29.401-4 may be modified to specify that the taxes referred to are United States taxes.
Authorizing Statute
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Exercise of functions22 U.S.C. § 2381