| Section No. | Description |
|---|---|
| Section 14.1 | Applicability |
| Section 14.2 | Objective |
| Section 14.3 | Policy |
| Section 14.4 | Procedure |
| Section 14.5 | Criteria for determining the primary purpose of payments with respect to potential exclusion from gross income |
| Section 14.6 | Non-Federal programs and payments |
| Section 14.7 | Purpose and application of part |