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.