
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1313]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
 Subchapter Q--Readjustment of Tax Between Years and Special Limitations
 
    PART II--MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS
 
Sec. 1313. Definitions


(a) Determination

    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.

(b) Taxpayer

    Notwithstanding section 7701(a)(14), the term ``taxpayer'' means any 
person subject to a tax under the applicable revenue law.

(c) Related taxpayer

    For purposes of this part, the term ``related taxpayer'' means a 
taxpayer who, with the taxpayer with respect to whom a determination is 
made, stood, in the taxable year with respect to which the erroneous 
inclusion, exclusion, omission, allowance, or disallowance was made, in 
one of the following relationships:
        (1) husband and wife,
        (2) grantor and fiduciary,
        (3) grantor and beneficiary,
        (4) fiduciary and beneficiary, legatee, or heir,
        (5) decedent and decedent's estate,
        (6) partner, or
        (7) member of an affiliated group of corporations (as defined in 
    section 1504).

(Aug. 16, 1954, ch. 736, 68A Stat. 339; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Subsec. (a)(3), (4). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in sections 1311, 1312, 1314, 1377 of 
this title.
