View all text of Subjgrp 13 [§ 1.1311(a)-1 - § 1.1314(c)-1]
§ 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.