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 pri- mary purpose of payments with respect to potential exclusion from gross income.
- 14.7—Non-Federal programs and payments.