determination

Defined in 8 dictionaries — Case Law, U.S. Code, Cyclopedic (1922), Ballentine's (1916), Bouvier (1914), Black's (1910), Black's (1891), Burrill (1850)

Definitions from Case Law

From 605 U.S. 627 - EPA v. Calumet Shreveport Refining, L.L.C. · 2025Most cited · 4 citing opinions

EPA's justifcations in taking the action.

Show all 3 Supreme Court definitions and how they changed over time 2025–2026

United States Code

19 U.S.C. § 1516A — for purposes of this section (5 versions over time)

For purposes of this subsection, the term "determination" means a determination described in—

(A) paragraph (1)(B) of subsection (a), or

(B) clause (i), (ii), (iii), (vi), or (vii) of paragraph (2)(B) of subsection (a),

if made in connection with a proceeding regarding a class or kind of free trade area country merchandise, as determined by the administering authority.

26 U.S.C. § 1313 — for purposes of this part

For purposes of this part, the term “determination” means—

(1) a decision by the Tax Court or a judgment, decree, or other order by any court of competent jurisdiction, which has become final;

(2) a closing agreement made under section 7121;

(3) a final disposition by the Secretary of a claim for refund. For purposes of this part, a claim for refund shall be deemed finally disposed of by the Secretary—

(A) as to items with respect to which the claim was allowed, on the date of allowance of refund or credit or on the date of mailing notice of disallowance (by reason of offsetting items) of the claim for refund, and

(B) as to items with respect to which the claim was disallowed, in whole or in part, or as to items applied by the Secretary in reduction of the refund or credit, on expiration of the time for instituting suit with respect thereto (unless suit is instituted before the expiration of such time); or

(4) under regulations prescribed by the Secretary, an agreement for purposes of this part, signed by the Secretary and by any person, relating to the liability of such person (or the person for whom he acts) in respect of a tax under this subtitle for any taxable period.

26 U.S.C. § 1377 — for purposes of this subchapter (3 versions over time)

For purposes of paragraph (1), the term “determination” means—

(A) a determination as defined in section 1313(a), or

(B) an agreement between the corporation and the Secretary that the corporation failed to qualify as an S corporation.

26 U.S.C. § 547 — for purposes of this section (3 versions over time)

For purposes of this section, the term "determination" means—

26 U.S.C. § 852 — for purposes of this title

For purposes of this subsection, the term “determination” has the meaning given to such term by section 860(e). Such term also includes a determination by the investment company filed with the Secretary that the provisions of this part do not apply to the investment company for a taxable year.

26 U.S.C. § 860 — for purposes of this section (6 versions over time)

For purposes of this section, the term "determination" means—

(1) a decision by the Tax Court, or a judgment, decree, or other order by any court of competent jurisdiction, which has become final;

(2) a closing agreement made under section 7121;

(3) under regulations prescribed by the Secretary, an agreement signed by the Secretary and by, or on behalf of, the qualified investment entity relating to the liability of such entity for tax; or

(4) a statement by the taxpayer attached to its amendment or supplement to a return of tax for the relevant tax year.

(1) Definition

Show all 6 definitions and how they changed over time

The Cyclopedic Law Dictionary

Walter A. Shumaker and George Foster Longsdorf; ed. James C. Cahill · 1922

The decision of a court of justice. The end, the conclusion, of a right of authority; as, the determination of a lease. Comyn, Dig. "Estates by Grant" (G 10, 11, 12). The determination of an authority is the end of the authority given; the end of the return-day of a writ determines the authorty of the sheriflf; the death of the principal determines the authority of a mere attorney.

Ballentine's Law Dictionary

James A. Ballentine · 1916

Conclusion.

Bouvier's Law Dictionary and Concise Encyclopedia

John Bouvier; revised by Francis Rawle · 1914

The decision of a court of justice. See Decree; Judgment. The end, the conclusion, of a right or authority: as, the determination of a lease, Com. Dig. Estates by Grant (G 10, 11, 12). The phrase "determination of will" is used of the putting an end to an estate at will. 2 Bla. Com. 146. The determination of an authority is the end of the authority given; the end of the return-day of a writ determines the authority of the sheriff; the death of the principal determines the authority of a mere attorney.

Black's Law Dictionary

Henry Campbell Black, M.A. · 1910

The decision of a court of justice. Shirley v. Birch, 16 Or. 1, 18 Pac. 344; Henavie v. Railroad Co., 154 N. Y. 278, 48 N. E. 525. The ending or expiration of an estate or interest in property or of a right, power or authority.

A Dictionary of Law

Henry Campbell Black · 1891

The decision of a court of justice. The ending or expiration of an estate or interest in property, or of a right, power, or authority.

A New Law Dictionary and Glossary

Alexander M. Burrill · 1850

[L. Lat. determinatio.] A ceasing, termination, or coming to an end, (terminus.) Distinguished from expiration, as depending on contingency. See Determine. "Tenant for life, or his representatives shall not be prejudiced by any sudden determination of his estate, because such a determination is contingent and uncertain." 2 Bl. Com. 122. Applied to estates at will. 2 Crabb's Real Prop. 407, et seq.