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48 CFR § 9.108 - 9.108 Prohibition on contracting with inverted domestic corporations.

---
identifier: "/us/cfr/t48/s9.108"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9.108 - 9.108   Prohibition on contracting with inverted domestic corporations."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9.108"
section_name: "9.108   Prohibition on contracting with inverted domestic corporations."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "B"
subchapter_name: "ACQUISITION PLANNING"
part_number: "9"
part_name: "CONTRACTOR QUALIFICATIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42142, Sept. 19, 1983, unless otherwise noted."
cfr_part: "9"
---

# 9.108 9.108   Prohibition on contracting with inverted domestic corporations.