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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Mar 23, 2023
All Titles
Title 7
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.
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