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The final resolution or conclusion of a controversy.

In legal use, determination usually implies the conclusion of a dispute or lawsuit by the rendering of a final decision. After consideration of the facts, a determination is generally set forth by a court of justice or other type of formal decision maker, such as the head of an Administrative Agency.

Determination has been used synonymously with adjudication, award, decree, and judgment. A ruling is a judicial determination concerning matters, such as the admissibility of evidence or a judicial or an administrative interpretation of a statute or regulation.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


1 the termination of an estate or interest.
2 the decision reached by a court of justice on a disputed matter.
Collins Dictionary of Law © W.J. Stewart, 2006

DETERMINATION. The end, the conclusion, of a right or authority; as, the determination of a lease. 1 Com. Dig. Estates by Grant, G 10, 11, and 12.. The determination of an authority is the end of the authority given; the end of the return day of a writ determines the authority of the sheriff; the death of the principal determines the authority of a mere attorney. By determination is also understood the decision or judgment of a court of justice.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
7436 by the Community Renewal Tax Relief Act of 2000 (CRTRA) provided the Tax Court with retroactive jurisdiction to redetermine deficiencies arising from IRS worker-classification determinations, it did not explicitly state that the Tax Court had jurisdiction to determine additions to tax and penalties.
6015 gives H the right to contest the IRS's determination of Sec.
The Sixth Circuit has held that when an administrator of a stock bonus/profit-sharing plan was granted broad discretion to interpret and construe the plan, its determination that a partial termination had not occurred should be reviewed under a relatively undemanding "arbitrary and capricious" standard (Sea Ray Employees' Stock Ownership and Profit-Sharing Plan v.
Determinations should be made more quickly, because rulings on the merits (whether positive or negative) are likely only in clear-cut cases.
7436 authorizes review of IRS worker classification determinations by the Tax Court, effective for determinations made after Aug.
Moreover, while field personnel should not give a taxpayer a copy of an FSA, the guidelines state that such personnel have an obligation to communicate to the taxpayer the rationale for any determinations made in resolving the case, which typically will involve a discussion of any legal analysis contained in the FSA.
468B has resulted in regulations that give the SFA power to make such determinations. These determinations are not easily resolved, principally due to the SFA's lack of information as to the income tax effect of payments made by the fund.
Especially, 2,2/-dihydroxyazo compounds are used both as chromogenic indicators and for the spectrophotometric metal determinations [9, 15-17].
Ferroglobe said it "welcomes" the Department of Commerce's final determinations in the U.S.

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