[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)-2]

[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)-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]