Home › CFR › Title 7 › Part 147 CFR 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.