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 - Non-Federal programs and payments.