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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 7 - Agriculture |
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Subtitle A - Office of the Secretary of Agriculture |
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Part 14 - Determining the Primary Purpose of Certain Payments for Federal Tax Purposes |
| § 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. |