---
kind: "section"
citation: "32 C.F.R. § 239.12"
title: "32"
number: "239.12"
heading: "Tax documentation."
url: "https://uscodex.org/cfr/32/239.12"
---

# §239.12. Tax documentation.


For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed to applicants and the Internal Revenue Service (IRS) annually.


## Notes

### Authority

Authority: 42 U.S.C. 3374, as amended by Section 1001, ARRA, Public Law 111-5.

### Source

Source: 75 FR 69873, Nov. 16, 2010, unless otherwise noted.