Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 7 - Agriculture |
Subtitle A - Office of the Secretary of Agriculture |
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. |