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 ?
In Letter Ruling 200603017, the Service approved the use of an "alternative basis recovery method" when use of the general rules inappropriately deferred recovery of a taxpayer's basis in sold property.
3) subsequent modification of the ruling at the conclusion of the proceeding would be an inadequate remedy; or
To no one's surprise, opponents of church-state separation blasted DeMent's ruling.
The court concluded that applying revenue ruling 90-105 only to taxpayers who had not filed by December 7 resulted in similar taxpayers' being treated differently.
A Customs Service tariff ruling is an informal rulemaking by an administrative agency (in this case, the Customs Service).
Contrary to the Walker decision, revenue ruling 94-47 holds that a taxpayer's residence will be considered a business location for purposes of revenue ruling 90-23 only if the residence satisfies the principal place of business requirements of section 280A(c)(1)(A).
In a letter ruling, (10) an S corporation transferred stock to two individuals.
Because the Federal Circuit found the Customs classification ruling unpersuasive, its opinion should be affirmed, TEI concluded.
For example, a married couple negotiating a divorce in a community-property state secure a private letter ruling on whether a particular item is an income interest for federal income tax purposes.
Mead does, of course, involve deference to a Customs classification ruling and the government attorneys arguing the case are not necessarily tax wonks.
If the position is contrary to a rule or regulation, the taxpayer also must adequately identify on form 8275 or 8275-R the ruling or regulatory position in question.