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TREASURY REGULATIONS


Index  » Subchapter A  » Reg. 1.1313(a)-2

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

January 14, 2024


§ 1.1313(a)-1 « Browse » § 1.1313(a)-3

See related I.R.C. 1313

Treas. Reg. § 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.


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

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