Part 14—Determining the Primary Purpose of Certain Payments for Federal Tax Purposes

1. CFR
2. ›
3. Title 7
4. ›
5. Subtitle A
6. ›
7. Part 14

Sections

• 14.1
  § 14.1 Purpose.
• 14.2
  § 14.2 Applicability.
• 14.3
  § 14.3 Objective.
• 14.4
  § 14.4 Policy.
• 14.5
  § 14.5 Procedure.
• 14.6
  § 14.6 Criteria for determining the primary purpose of payments with respect to potential exclusion from gross income.
• 14.7
  § 14.7 Non-Federal programs and payments.