Determination

Determination

Determination means:
a final decision by a Tax Court or a final judgment, decree, or other order by a court, a closing agreement under U.S. Internal Revenue Service (IRS) §7121, or a final disposition by the U.S. Treasury Department of a claim for refund. Former IRC (check if this IRC provision is current here) § 1313(a).


Posted

in

by

Tags:

Comments

Leave a Reply

Your email address will not be published. Required fields are marked *