[Code of Federal Regulations] [Title 48, Volume 7] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR3009.104-71] [Page 72] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 30--DEPARTMENT OF HOMELAND SECURITY, HOMELAND SECURITY ACQUISITION REGULATION (HSAR) PART 3009_CONTRACTOR QUALIFICATIONS--Table of Contents Subpart 3009.1_Responsible Prospective Contractors Sec. 3009.104-71 General. DHS may not enter into any contract with a foreign incorporated entity, which is treated as an inverted domestic corporation under subsection (b) of section 835 of the Homeland Security Act, Pub. L. 107- 296.