Title 7

PART 14

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

PART 14 - DETERMINING THE PRIMARY PURPOSE OF CERTAIN PAYMENTS FOR FEDERAL TAX PURPOSES Authority:Sec. 543, Pub. L. 95-600; as amended by sec. 105, Pub. L. 96-222; 26 U.S.C. 126, 1255 and 5 U.S.C. 301. Source:45 FR 58507, Sept. 4, 1980, unless otherwise noted.

• Authority: Sec. 543, Pub. L. 95-600; as amended by sec. 105, Pub. L. 96-222; 26 U.S.C. 126, 1255 and 5 U.S.C. 301.
• Source: 45 FR 58507, Sept. 4, 1980, unless otherwise noted.

7:1.1.1.1.17.0.23.1	SECTION 14.1	14.1 Purpose.
7:1.1.1.1.17.0.23.2	SECTION 14.2	14.2 Applicability.
7:1.1.1.1.17.0.23.3	SECTION 14.3	14.3 Objective.
7:1.1.1.1.17.0.23.4	SECTION 14.4	14.4 Policy.
7:1.1.1.1.17.0.23.5	SECTION 14.5	14.5 Procedure.
7:1.1.1.1.17.0.23.6	SECTION 14.6	14.6 Criteria for determining the primary purpose of payments with respect to potential exclusion from gross income.
7:1.1.1.1.17.0.23.7	SECTION 14.7	14.7 Non-Federal programs and payments.

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