final determination
Defined in 2 places across 2 titles of the United States Code.
For purposes of paragraph (2)(B), the term “final determination” means the transmittal of a report of examination to the bank or transmittal of official notice of proceedings to the bank.
Source
- 2006–present12 U.S.C. § 1820Banks and Banking · Administration of Corporation · under this chapter
The term “final determination” includes an Internal Revenue Service determination, after exhaustion of donor's and donee's administrative remedies, disallowing the donor's charitable deduction for the year in which the initial contribution was made because of the donee's failure to comply at such time with the requirements of section 501(m)(5) or 664(d), respectively, of title 26.
Source
- 1997–present15 U.S.C. § 37ACommerce and Trade · Definitions · for purposes of this section