26 C.F.R. § 1.1313(a)-2

Current through October 31, 2024
Section 1.1313(a)-2 - Closing agreement as a determination

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.

26 C.F.R. §1.1313(a)-2

T.D. 6500, 25 FR 12036, Nov. 26, 1960