Sec. 1.1313(a)-2 Closing agreement as a determination.

A determination may take the form of a closing agreement authorized by section

. 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.

[Adopted by T.D. 6162, 21 FR 890, Feb. 9, 1956; republished by T.D. 6500, 25 FR 12036, Nov. 26, 1960]