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Regulations last checked for updates: Jul 11, 2026
Title 7 - Agriculture last revised: Jul 29, 2026
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Title 7
Part 14 - 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 -
authority:
Sec. 543, Pub. L. 95-600; as amended by sec. 105, Pub. L. 96-222;
26 U.S.C. 126
,
1255
.S.C. 301
source:
45 FR 58507, Sept. 4, 1980, unless otherwise noted.
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