26 CFR · Internal Revenue
§ 1.1313(a)-2 — Closing agreement as a determination.
26 CFR § 1.1313(a)-2
This text of 26 C.F.R. § 1.1313(a)-2 (Closing agreement as a determination.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1313(a)-2 (2026).
Text
§ 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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Related
§ 1.1313
26 C.F.R. § 1.1313
Nearby Sections
11
§ 1.1312-5
Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.§ 1.1313(a)-2
Closing agreement as a determination.§ 1.1313(c)-1
Related taxpayer.§ 1.1314(a)-2
Adjustment to other barred taxable years.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.1313(a)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1313(a)-2.