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Electronic Code of Federal Regulations

e-CFR data is current as of May 22, 2020

Title 7Subtitle APart 14


TITLE 7—Agriculture

Subtitle A—OFFICE OF THE SECRETARY OF AGRICULTURE

PART 14—DETERMINING THE PRIMARY PURPOSE OF CERTAIN PAYMENTS FOR FEDERAL TAX PURPOSES

rule
§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.

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