Treasury Regulations · 26 CFR
§ 1.1313(a)-1. Decision by Tax Court or other court as a determination.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1313(a)
Cite as 26 CFR § 1.1313(a)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Issued under
- 26 U.S.C. § 1313(a)
- Length
- 151 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 2
¶(a) A determination may take the form of a decision by the Tax Court of the United States or a judgment, decree, or other order by any court of competent jurisdiction, which has become final.
¶(b) The date upon which a decision by the Tax Court becomes final is prescribed in section 7481.
¶(c) The date upon which a judgment of any other court becomes final must be determined upon the basis of the facts in the particular case. Ordinarily, a judgment of a United States district court becomes final upon the expiration of the time allowed for taking an appeal, if no such appeal is duly taken within such time; and a judgment of the United States Court of Claims becomes final upon the expiration of the time allowed for filing a petition for certiorari if no such petition is duly filed within such time.
[T.D. 6500, 25 FR 12036, Nov. 26, 1960]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6500 (25 FR 12036)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Readjustment of Tax Between Years and Special Limitations
Nearby sections
- § 1.1312-5 Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.
- § 1.1312-6 Correlative deductions and credits for certain related corporations.
- § 1.1312-7 Basis of property after erroneous treatment of a prior transaction.
- § 1.1312-8 Law applicable in determination of error.
- § 1.1313(a)-1 Decision by Tax Court or other court as a determination.
- § 1.1313(a)-2 Closing agreement as a determination.
- § 1.1313(a)-3 Final disposition of claim for refund as a determination.
- § 1.1313(a)-4 Agreement pursuant to section 1313(a)(4) as a determination.
- § 1.1313(c)-1 Related taxpayer.