Treasury Regulations (26 C.F.R.)
26 CFR § 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]
Source: view the official text
In this part (40 sections)
- 1.1297-6 · Exception from the definition of passive income for active…
- 1.1298-0 · Passive foreign investment company—table of contents.
- 1.1298-1 · Section 1298(f) annual reporting requirements for United…
- 1.1298-2 · Rules for certain corporations changing businesses.
- 1.1298-3 · Deemed sale or deemed dividend election by a U.S. person…
- 1.1298-4 · Rules for certain foreign corporations owning stock in…
- 1.1301-1 · Averaging of farm and fishing income.
- 1.1311(a)-1 · Introduction.
- 1.1311(a)-2 · Purpose and scope of section 1311.
- 1.1311(b)-1 · Maintenance of an inconsistent position.
- 1.1311(b)-2 · Correction not barred at time of erroneous action.
- 1.1311(b)-3 · Existence of relationship in case of adjustment by way of…
- 1.1312-1 · Double inclusion of an item of gross income.
- 1.1312-2 · Double allowance of a deduction or credit.
- 1.1312-3 · Double exclusion of an item of gross income.
- 1.1312-4 · Double disallowance of a deduction or credit.
- 1.1312-5 · Correlative deductions and inclusions for trusts or estates…
- 1.1312-6 · Correlative deductions and credits for certain related…
- 1.1312-7 · Basis of property after erroneous treatment of a prior…
- 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…
- 1.1313(c)-1 · Related taxpayer.
- 1.1314(a)-1 · Ascertainment of amount of adjustment in year of error.
- 1.1314(a)-2 · Adjustment to other barred taxable years.
- 1.1314(b)-1 · Method of adjustment.
- 1.1314(c)-1 · Adjustment unaffected by other items.
- 1.1321-1 · Involuntary liquidation of lifo inventories.
- 1.1321-2 · Liquidation and replacement of lifo inventories by acquiring…
- 1.1331-1 · Recoveries in respect of war losses.
- 1.1332-1 · Inclusion in gross income of war loss recoveries.
- 1.1333-1 · Tax adjustment measured by prior benefits.
- 1.1334-1 · Restoration of value of investments.
- 1.1335-1 · Elective method; time and manner of making election and…
- 1.1336-1 · Basis of recovered property.
- 1.1337-1 · Determination of tax benefits from allowable deductions.
- 1.1341-1 · Restoration of amounts received or accrued under claim of…
- 1.1342-1 · Computation of tax where taxpayer recovers substantial…