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USC Title 26 enacted through 2008

§ 6050M. Returns relating to persons receiving contracts from Federal executive agencies

 
(a)
Requirement of reporting
 
The head of every Federal executive agency which enters into any contract shall make a return (at such time and in such form as the Secretary may by regulations prescribe) setting forth -
 
(1)
the name, address, and TIN of each person with which such agency entered into a contract during the calendar year, and
 
(2)
such other information as the Secretary may require.
 
(b)
Federal executive agency
 
For purposes of this section, the term "Federal executive agency" means -
 
(1)
any Executive agency (as defined in section 105 of title 5, United States Code) other than the Government Accountability Office,
 
(2)
any military department (as defined in section 102 of such title), and
 
(3)
the United States Postal Service and the Postal Regulatory Commission.
 
(c)
Authority to extend reporting to licenses and subcontracts
 
To the extent provided in regulations, this section also shall apply to -
 
(1)
licenses granted by Federal executive agencies, and
 
(2)
subcontracts under contracts to which subsection (a) applies.
 
(d)
Authority to prescribe minimum amounts
 
This section shall not apply to contracts or licenses in any class which are below a minimum amount or value which may be prescribed by the Secretary by regulations for such class.
 
(e)
Exception for certain classified or confidential contracts
 
(1)
In general
 
Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3).
 
(2)
Reporting requirement
 
Each Federal executive agency which has entered into a contract described in paragraph (3) shall, upon a request of the Secretary which identifies a particular person, acknowledge whether such person has entered into such a contract with such agency and, if so, provide to the Secretary -
 
(A)
the information required under this section with respect to such person, and
 
(B)
such other information with respect to such person which the Secretary and the head of such Federal executive agency agree is appropriate.
 
(3)
Description of contract
 
For purposes of this subsection, a contract between a Federal executive agency and another person is described in this paragraph if -
 
(A)
the fact of the existence of such contract or the subject matter of such contract has been designated and clearly marked or clearly represented, pursuant to the provisions of Federal law or an Executive order, as requiring a specific degree of protection against unauthorized disclosure for reasons of national security, or
 
(B)
the head of such Federal executive agency (or his designee) pursuant to regulations issued by such agency determines, in writing, that filing the required return under this section would interfere with the effective conduct of a confidential law enforcement or foreign counterintelligence activity.








Tax Code (Internal Revenue Code) Section Index


U.S. GAAP by Codification Topic
 
105 GAAP Hierarchy
105 GAAP History

205 Presentation of Financial Statements
205-20 Discontinued Operations
210 Balance Sheet
210-20 Offsetting
220 Comprehensive Income
225 Income Statement
225-20 Extraordinary and Unusual Items
230 Statement of Cash Flows
250 Accounting Changes and Error Corrections
260 Earnings per Share
270 Interim Reporting

310 Impairment of a Loan
320 Investment Securities
320 Other-Than-Temporary Impairments, FSP FAS 115-2
320-10-05 Overview of Investments in Other Entities
320-10-35 Reclassification of Investments in Securities
323-10 Equity Method Investments
323-30 Investments in Partnerships and Joint Ventures
325-20 Cost Method Investments
330 Inventory

340-20 Capitalized Advertising Costs
350-20 Goodwill
350-30 Intangibles Other than Goodwill
350-40 Internal-Use Software
350-50 Website Development Costs
360 Property, Plant and Equipment
360-20 Real Estate Sales

410 Asset Retirement and Environmental Obligations
420 Exit or Disposal Cost Obligations
450 Contingencies
450-20 Loss Contingencies
450-30 Gain Contingencies
480 Redeemable Financial Instruments

505-20 Stock Dividends, Stock Splits
505-30 Treasury Stock

605 SEC Staff Accounting Bulletin, Topic 13
605-25 Revenue Recognition - Multiple Element Arrangements

715-30 Defined Benefit Plans - Pension
718 Share-Based Payment
730 Research and Development
730-20 Research and Development Arrangements

805 Business Combinations
810 Consolidation
810 Noncontrolling Interests
810 Consolidation of Variable Interest Entities, SFAS 167

815 Derivatives and Hedging Overview

820 Fair Value Measurements
820 Fair value when the markets are not active, FSP FAS 157-4
825 Fair Value Option

830 Foreign Currency Matters
830-20 Foreign Currency Transactions
830-30 Translation of Financial Statements
835 Interest
835-20 Capitalization of Interest
835-30 Imputation of Interest

840 Leases
840-20 Operating Leases
840-30 Capital Leases
840-40 Sale-Leaseback Transactions
845 Nonmonetary Transactions

855 Subsequent Events
860-20 Sale of Financial Assets, SFAS 166
860-50 Servicing Assets and Liabilities, SFAS 156

985-20 Costs of software to be sold


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