48 C.F.R. § 30.101
30.101 Cost Accounting Standards.
(a) 41 U.S.C. chapter 15, Cost Accounting Standards, requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices.
(b) Contracts that refer to this part 30 for the purpose of applying the policies, procedures, standards and regulations promulgated by the CASB pursuant to 41 U.S.C. chapter 15, shall be deemed to refer to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99), all of which are hereby incorporated in this part 30.
Notes of Decisions
Cited in 4
cases, 1992–2007 · leading case: Sundstrand Corp. v. Commissioner
Sundstrand Corp. v. Commissioner (1992)
“Under regulations of the CASB, a contractor generally must disclose in writing his cost accounting practices before the contract is awarded.”
William J. Perry, Secretary of Defense v. Martin Marietta Corporation (1995)
“See 48 C.F.R. § 30.101 (d) (1993) (“The preambles are not regulatory but are intended to explain why the Standards and related Rules and Regulations were writ-ten_”).”
ATK Thiokol, Inc. v. United States (2005)
“Two outstanding motions are resolved herein: the Government’s September 3, 2003 Motion for Summary Judgment or, in the Alternative, for Summary Judgment Upon Counts I and II and to Dismiss Count III; and ATK Thiokol’s January 5, 2004 Cross-Motion for Partial Summary Judgment and…”
AT & T Corp. v. United States (2007)
“3d at 1139 (citing 48 C.F.R. § 30.101 (d) (1993) (“[Although] preambles are not regulatory[,] [they] are intended to explain why the Standards and related Rules and Regulations were written[.”
Annotations are extracted automatically from the opinions in the
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