Code of Federal Regulations · Part

Part 14 — Determining The Primary Purpose Of Certain Payments For Federal Tax Purposes

7 C.F.R. pt. 14

• § 14.1 Purpose
• § 14.2 Applicability
• § 14.3 Objective
• § 14.4 Policy
• § 14.5 Procedure
• § 14.6 Criteria For Determining The Primary Purpose Of Payments With Respect To Potential Exclusion From Gross Income
• § 14.7 Non-federal Programs And Payments