---
kind: "unit"
title: "7"
title_heading: "Agriculture"
key: "subtA/part14"
level: "part"
label: "Part 14"
heading: "Determining the Primary Purpose of Certain Payments for Federal Tax Purposes"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/7/subtA-part14"
sections_count: 7
---

# Part 14 — Determining the Primary Purpose of Certain Payments for Federal Tax Purposes

Title 7 C.F.R. — Agriculture › Subtitle A — Office of the Secretary of Agriculture

## Sections

- [§14.1. Purpose.](/cfr/7/14.1.md)
- [§14.2. Applicability.](/cfr/7/14.2.md)
- [§14.3. Objective.](/cfr/7/14.3.md)
- [§14.4. Policy.](/cfr/7/14.4.md)
- [§14.5. Procedure.](/cfr/7/14.5.md)
- [§14.6. Criteria for determining the primary purpose of payments with respect to potential exclusion from gross income.](/cfr/7/14.6.md)
- [§14.7. Non-Federal programs and payments.](/cfr/7/14.7.md)