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