ruling

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Related to Private Rulings: Private Letter Rulings

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 ?
But rely we do; even the Supreme Court cites to private rulings and has for some time.
According to these data, the average yearly number of private ruling requests for that period was 1,652 (excluding technical requests for a change in the accounting method or a change in the accounting period, which are processed as rulings but are not published).
Many revenue rulings, technical advice memorandums, private rulings, and court cases have addressed these issues in substantial detail.
As a result, practitioners have had to rely on a relatively limited (and occasionally conflicting) number of published and private rulings in this area.
Cohen said limitations placed on the areas for which the IRS will issue private rulings, including consolidated returns and corporation reorganization under Internal Revenue Code section 355, have freed up resources that can be concentrated on issuing regulations and rulings for areas that have no clear guidance.
He explained that the IRS is reviewing the pilot program, which is aimed at shifting resources from private rulings to more public guidance.
The report is subject to statutory confidentiality strictures: it may not include information that (1) would be protected from disclosure under the section 6110(c) restrictions applicable to private rulings and other written determinations or (2) could be associated with or otherwise identify, directly or indirectly, a particular taxpayer.
He noted that private rulings that are determined to have sent the wrong signal about an issue can be (and have been) addressed in published guidance.

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