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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.1313(a)-2

§ 1.1313(a)-2. (a)-2 Closing agreement as a determination.

72 words·~1 min read·/us/cfr/t26/s§ 1.1313(a)-2·

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A determination may take the form of a closing agreement authorized by section 7121. Such an agreement may relate to the total tax liability of the taxpayer for a particular taxable year or years or to one or more separate items affecting such liability. A closing agreement becomes final for the purpose of this section on the date of its approval by the Commissioner. [T.D. 6500, 25 FR 12036, Nov. 26, 1960]
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  • T.D. 6500
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§ 1.1313(a)-2
(a)-2 Closing agreement as a determination.
Treas. Dec.T.D. 6500
Cites 1Cited by 0 across 0 sources
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