{"data":{"id":"us/26-cfr-1.1313-a-2","jurisdiction":"us","citation":"26 CFR 1.1313(a)-2","heading":"(a)-2 Closing agreement as a determination.","body":"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.","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":"5077b277210be8f82c40139cecc7c13d9bee1cd60136cddbe51e730adc672bdb","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1313-a-1","next":"us/26-cfr-1.1313-a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}