32 CFR § 239.12 - Tax documentation.

---
identifier: "/us/cfr/t32/s239.12"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "32 CFR § 239.12 - Tax documentation."
title_number: 32
title_name: "National Defense"
section_number: "239.12"
section_name: "Tax documentation."
chapter_name: "OFFICE OF THE SECRETARY OF DEFENSE"
subchapter_number: "M"
subchapter_name: "MISCELLANEOUS"
part_number: "239"
part_name: "HOMEOWNERS ASSISTANCE PROGRAM—APPLICATION PROCESSING"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 3374, as amended by Section 1001, ARRA, Public Law 111-5."
regulatory_source: "75 FR 69873, Nov. 16, 2010, unless otherwise noted."
cfr_part: "239"
---


# 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.