[Code of Federal Regulations]
[Title 26, Volume 11]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1313(a)-1]

[Page 637]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1313(a)-1  Decision by Tax Court or other court as a determination.

    (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]