### Question
What is the definition of closed?


### Answer
The definition of **closed** is as follows in *26 U.S.C. § 7608*:

> the date on which the later of the following occurs

#### Citation:
  - *26 U.S.C. § 7608*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter A-Examination and Inspection**

