Section 1377(b)(2) of the Internal Revenue Code, relating to determination defined, is modified to include, in addition to the items specified therein, the following: (a) A decision by the State Board of Equalization that has become final. (b) A closing agreement made under Article 6 (commencing with Section 19441) of Chapter 6 of Part 10.2. (c) A final disposition by the Franchise Tax Board of a claim for refund.
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