determination
Defined in 6 places across 2 titles of the United States Code.
For purposes of paragraph (1), the term “determination” means—
(A) a court decision which becomes final,
(B) a closing agreement, or
(C) an agreement between the corporation and the Secretary that the corporation failed to qualify as an S corporation.
Any election under this subchapter, and any revocation under section 1362(d)(1), shall be made in such manner as the Secretary shall by regulations prescribe.
Source
- 1994–199626 U.S.C. § 1377Internal Revenue Code · Definitions and special rule · for purposes of this subchapter
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.
Source
- 2005–present26 U.S.C. § 1377Internal Revenue Code · Definitions and special rule · for purposes of this subchapter
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.
Any election under this subchapter, and any revocation under section 1362(d)(1), shall be made in such manner as the Secretary shall by regulations prescribe.
Source
- 1996–200526 U.S.C. § 1377Internal Revenue Code · Definitions and special rule · for purposes of this subchapter
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.
Source
- 1994–present26 U.S.C. § 1313Internal Revenue Code · Definitions · for purposes of this part
For purposes of this section, the term "determination" means—
Source
- 1994–present26 U.S.C. § 547Internal Revenue Code · Deduction for deficiency dividends · for purposes of this section
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.
Source
- 2013–201826 U.S.C. § 860Internal Revenue Code · Deduction for deficiency dividends · for purposes of this section
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
Source
- 2005–present26 U.S.C. § 860Internal Revenue Code · Deduction for deficiency dividends · for purposes of this section
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; or
(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.
(1) Definition
Source
- 1994–200526 U.S.C. § 860Internal Revenue Code · Deduction for deficiency dividends · for purposes of this section
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; or
(3) under regulations prescribed by the Secretary, an agreement signed by the Secretary and by, or on behalf of, the taxpayer relating to the liability of such taxpayer for personal holding company tax.
Source
- 201326 U.S.C. § 547Internal Revenue Code · Deduction for deficiency dividends · for purposes of this section
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.
Source
- 1994–present26 U.S.C. § 852Internal Revenue Code · Taxation of regulated investment companies and their shareholders · for purposes of this title
For purposes of this subsection, the term “determination” means a determination described in—
(A) paragraph (1)(B) of subsection (a) of this section, or
(B) clause (i), (ii), (iii), or (vi) of paragraph (2)(B) of subsection (a) of this section,
if made in connection with a proceeding regarding a class or kind of free trade area country merchandise, as determined by the administering authority.
Source
- 1994–200619 U.S.C. § 1516ACustoms Duties · Judicial review in countervailing duty and antidumping duty proceedings · for purposes of this section
For purposes of this subsection, the term “determination” means a determination described in—
(A) paragraph (1)(B) of subsection (a) of this section, or
(B) clause (i), (ii), (iii), (vi), or (vii) of paragraph (2)(B) of subsection (a) of this section,
if made in connection with a proceeding regarding a class or kind of free trade area country merchandise, as determined by the administering authority.
Source
- 2006–201519 U.S.C. § 1516ACustoms Duties · Judicial review in countervailing duty and antidumping duty proceedings · for purposes of this section
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),
Source
- 2016–202019 U.S.C. § 1516ACustoms Duties · Judicial review in countervailing duty and antidumping duty proceedings · for purposes of this section
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.
Source
- 2015–present19 U.S.C. § 1516ACustoms Duties · Judicial review in countervailing duty and antidumping duty proceedings · for purposes of this section