§1313 — Title 26 Internal Revenue Code | U.S. Code

Summary

Defines three key words used in this part: "determination," "taxpayer," and "related taxpayer." Determination means one of four things: a final decision by the Tax Court or any court; a closing agreement under section 7121; the Secretary’s final handling of a refund claim (items allowed are final on the refund date or on the mailing date of a disallowance because of offsets; items denied are final when the time to sue ends unless suit is filed earlier); or an agreement signed by the Secretary and a person under rules the Secretary makes. Even if section 7701(a)(14) says otherwise, taxpayer here means any person subject to a tax under the relevant revenue law. Related taxpayer means someone who, in the same tax year, had one of these ties to the taxpayer: husband or wife; grantor and fiduciary; grantor and beneficiary; fiduciary and beneficiary, legatee, or heir; decedent and the decedent’s estate; partner; or a member of an affiliated group of corporations (see section 1504).

Title 26, §1313

Internal Revenue Code — Source: USLM XML via OLRC

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

(c)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).

Editorial Notes

Amendments

1976—Subsec. (a)(3), (4). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

§1313 Definitions

Summary

Title 26, §1313

Notes & Related Subsidiaries

Editorial Notes

Amendments

Citations & Metadata