Criteria for determining the primary purpose of payments with respect to potential exclusion from gross income.

CFR · 2024-01-01 · US · Title 7

(a) (2) Soil deterioration refers to impairments of the physical or chemical properties of soil that are largely irreversible and that can be expected to result in a long-term or permanent reduction in the productive capacity of the resource regardless of the level of technology available or applied. Erosion by water and wind and the associated changes that result in permanent or long-term reductions in the productive capacity of the soil are forms of soil deterioration. (b) (i) Improving efficiency in use; (ii) Reducing loss and waste; (iii) Increasing the recycling or reuse of water, thereby making existing supplies available for other current or future uses; or (iv) Improving land management practices for the purpose of reducing water use, loss, waste, increasing the efficiency of water use, or increasing the recycling or reuse of water. (2) Payments shall be considered to be made primarily for the purpose of water conservation if they are intended (c) (2) External or extrinsic conditions refer to the complex of natural conditions or circumstances, including but not limited to those affecting public health and safety, in which people reside or otherwise carry out their lives. (d) (2) External or extrinsic conditions have the same meaning with respect to restoring the environment as they do for protecting the environment. (e) (2) Improving forests includes the generation and regeneration of timber stands as well as the silvicultural improvement of such timber stands but exc

official document · source cfr-2024 · id 7:§ 14.6