Rolnictwo i żywność · 04/06/2003
Texas Oak Wilt Suppression Program; Determination of Primary Purpose of Certain Payments for Federal Tax Purposes
The Secretary of Agriculture has determined that cost-share payments made to individuals under the State of Texas, Forest Service, Oak Wilt Suppression Program, are made primarily for the purpose of protecting and restoring the environment and improving forests. This determination permits recipients to exclude all or part of certain cost-share payments under this program from gross income for Federal income tax purposes to the extent allowed by the Internal Revenue Service.