Determining the Primary Purpose of Certain Payments for Federal Tax Purposes

  1. Law
  2. CFR 7
  3. Agriculture
  4. Office of the Secretary of Agriculture
  5. Determining the Primary Purpose of Certain Payments for Federal Tax Purposes

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Section
14.1

Purpose.

Section
14.2

Applicability.

Section
14.3

Objective.

Section
14.4

Policy.

Section
14.5

Procedure.

Section
14.6

Criteria for determining the primary purpose of payments with respect to potential exclusion from gross income.

Section
14.7

Non-Federal programs and payments.