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Code of Federal Regulations
Title 7
Part 14
7 C.F.R. Part 14
Determining the Primary Purpose of Certain Payments for Federal Tax Purposes
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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.