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Title 7--Agriculture
PART 14--DETERMINING THE PRIMARY PURPOSE OF CERTAIN PAYMENTS FOR FEDERAL TAX PURPOSES
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 | 14.1 | Purpose. |
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| 14.2 | Applicability. |
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| 14.3 | Objective. |
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| 14.4 | Policy. |
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| 14.5 | Procedure. |
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| 14.6 | Criteria for determining the pri- mary purpose of payments with respect to potential exclusion from gross income. |
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| 14.7 | Non-Federal programs and payments. |
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