ruling

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Ruling

A judicial or administrative interpretation of a provision of a statute, order, regulation, or ordinance. The judicial determination of matters before the court such as the admissibility of evidence or the granting of a motion, which is an application for an order.

ruling

n. court decision on a case or any legal question.

ruling

noun adjudication, award, command, court's finding, decision, decree, determination, edict, finding, findings of fact and conclusions of law, judgment, judicial determination, judicial proclamaaion, judicial pronouncement, opinion of the court, order, order of the court, pronouncement, resolution, rule, verdict
Associated concepts: judicial ruling, ruling from the bench
See also: absolute, act, adjudication, authority, award, canon, central, code, conclusion, condition, conviction, decree, determination, dictate, directive, documentation, dominant, edict, enactment, essential, finding, finding of guilt, influential, judgment, mandate, master, measure, omnipotent, opinion, order, potent, powerful, predominant, prescription, prevailing, primary, principal, pronouncement, requirement, rubric, sentence, sovereign, verdict
References in periodicals archive ?
Private letter rulings are similarly used as a line-drawing instrument in the case of the tax-qualified status of employee pension plans.
Two private letter rulings (PLR 9448035 and 9433016) permitted lease language to be incorporated into QPRT documents.
The Friendly Hills and Facey private letter rulings issued earlier this year established a 20 percent safe harbor for such involvement.
NASDAQ: DTV) announced today that Liberty Media Corporation ("Liberty Media") has received a private letter ruling from the Internal Revenue Service ("IRS") relating to the tax treatment of various aspects of the split-off of Liberty Entertainment, Inc.
Yet, in Private Letter Ruling 200121031, the IRS addressed damages for a disease, finding a recovery against an asbestos manufacturer to be excludable, even though there was no physical contact with the plaintiff.
WPS Resources believes that it is justified in relying on IRS private letter rulings for its synthetic fuel facility, that the test results that it presented to the IRS in connection with its private letter rulings are scientifically valid, and that the facility has been operated in compliance with the private letter rulings and Section 29 of the Internal Revenue Code.
If they are unable to find court cases that address the issue at hand, they may need to turn to private letter rulings or to IRS general counsel memoranda (GCMs), which are background documents the IRS uses to support a ruling.
Several proposed and final regulations were issued, a few court cases (including a Supreme Court decision) were decided, and some revenue rulings and a plethora of private letter rulings were released.
For example, the IRS issued a number of private letter rulings to taxpayers that sanctioned a hospital's sale of part of its operations revenue stream to a joint venture between the hospital and medical staff physicians.
The IRS also has never issued any private letter rulings or other legal memoranda discussing or applying Rev.
2003-48 (IRB 2003-29, 7/21/03) announced a plan to provide more published guidance and fewer private letter rulings (PLRs) under Sec.