closing agreementglossary / closing agreement Tax. A written contract between a taxpayer and the Internal Revenue Service to resolve a tax dispute. [Cases: Internal Revenue 4761. C.J.S. Internal Revenue § 654.] 词条贡献者 资深译员Paloma,毕业于亚洲一流的翻译学院,擅长翻译各类与境外投资相关的法律文件。
closing agreement closing agreement, 结案书 closing agreement 〈美〉结案书 为计算应缴纳的联邦税,通过法院裁决〔court decision〕方式形成的书面协定。