# Federal Acquisition Regulation; Nonallowability of Excise Taxes on Nondeductible Contributions to Deferred Compensation Plans
> **US Department of Defense** · Final rule. · Published 1996-01-26 · Effective 1996-03-26 · 61 FR 2640
## Document
- **Document number:** 96-1028
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 61 FR 2640
- **CFR reference:** 48 CFR 31
- **Publication date:** 1996-01-26
- **Effective date:** 1996-03-26
- **DOD docket:** FAC 90-37
## Abstract

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council have agreed on a final rule to amend the Federal Acquisition Regulation (FAR) by revising the cost principle concerning taxes. This regulatory action was not subject to Office of Management and Budget review under Executive Order 12866, dated September 30, 1993.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/01/26/96-1028/federal-acquisition-regulation-nonallowability-of-excise-taxes-on-nondeductible-contributions-to)
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