determination

(2) Determination defined 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

26 USC § 1377(b)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part IV) of this section.

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