Regulatory Text
2 C.F.R. § 1000.306 — Cost sharing or matching.
§ 1000.306 Cost sharing or matching. Notwithstanding 2 CFR 200.306(e), Low Income Taxpayer Clinic grantees may use the rates found in 26 U.S.C. 7430 so long as: (a) The grantee is funded to provide controversy representation; (b) The services are provided by a qualified representative, which includes any individual, whether or not an attorney, who is authorized to represent taxpayers before the Internal Revenue Service or an applicable court; (c) The qualified representative is not a student; and (d) The qualified representative is acting in a representative capacity and is advocating for a taxpayer.
Source: ecfr.gov · govinfo.gov — public domain
Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR02-SEC-196C5D
Entity Class
REGULATION / FEDERAL-CFR-SECTION
Domain Signature
boisestandard.org
Citation
2 C.F.R. § 1000.306
Corpus
CFR — Code of Federal Regulations
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
da9b5cf40990f145...
Semantic Edges
Pending — corpus passes queued
The regulatory text of 2 C.F.R. § 1000.306 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 2 — Grants and Agreements
2 C.F.R. § 25.1002 C.F.R. § 25.1052 C.F.R. § 25.1102 C.F.R. § 25.2002 C.F.R. § 25.2052 C.F.R. § 25.2102 C.F.R. § 25.2152 C.F.R. § 25.2202 C.F.R. § 25.3002 C.F.R. § 25.4002 C.F.R. § 25.4012 C.F.R. § 25.4052 C.F.R. § 25.4062 C.F.R. § 25.4072 C.F.R. § 25.4102 C.F.R. § 25.4152 C.F.R. § 25.4252 C.F.R. § 25.4302 C.F.R. § 25.4312 C.F.R. § 25.4322 C.F.R. § 25.4332 C.F.R. § 25.4402 C.F.R. § 25.4432 C.F.R. § 25.4452 C.F.R. § 25.4472 C.F.R. § 25.4502 C.F.R. § 25.4552 C.F.R. § 25.4602 C.F.R. § 25.4622 C.F.R. § 25.465
2 C.F.R. — public domain
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