Treasury Regulations · 26 CFR
§ 1.1313(a)-2. Closing agreement 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)-2
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
- 68 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
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
- § 1.1312-6 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.
- § 1.1314(a)-1 Ascertainment of amount of adjustment in year of error.