{"data":{"id":"us/26-cfr-1.1313-a-1","jurisdiction":"us","citation":"26 CFR 1.1313(a)-1","heading":"(a)-1 Decision by Tax Court or other court as a determination.","body":"(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.\n(b) The date upon which a decision by the Tax Court becomes final is prescribed in section 7481.\n(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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7ce429499c50f34702bffc6e1fcde1c2e70072b6f690372be21ef47c8f723cb2","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1312-8","next":"us/26-cfr-1.1313-a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}