# Treas. Reg. § 1.1313(a)-1: Decision by Tax Court or other court as a determination.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.1313(a)-1>. Interprets 26 U.S.C. § 1313.

(a) A determination may take the form of a decision by the Tax Court of the United States or a judgment, decree, or other order by any court of competent jurisdiction, which has become final. 

(b) The date upon which a decision by the Tax Court becomes final is prescribed in section 7481. 

(c) The date upon which a judgment of any other court becomes final must be determined upon the basis of the facts in the particular case. Ordinarily, a judgment of a United States district court becomes final upon the expiration of the time allowed for taking an appeal, if no such appeal is duly taken within such time; and a judgment of the United States Court of Claims becomes final upon the expiration of the time allowed for filing a petition for certiorari if no such petition is duly filed within such time. 

[T.D. 6500, 25 FR 12036, Nov. 26, 1960]