Alcohol and Tobacco Tax and Trade Bureau, Treasury § 70.501Closing Agreement • August 28th, 2014
Contract Type FiledAugust 28th, 2014However, a closing agreement with re- spect to a taxable period ending subse- quent to the date of the agreement is subject to any change in, or modifica- tion of, the law enacted subsequent to the date of the agreement and made ap- plicable to such taxable period, and each closing agreement shall so recite.