(redirected from Letter Rulings)
Also found in: Dictionary, Thesaurus, Financial, Encyclopedia.


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.

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


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

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.
References in periodicals archive ?
2003-16, which provided for automatic waivers of the 60-day requirement and waivers in private letter rulings, did not discuss the grant of waivers during IRS examinations.
In those instances, particularly if adverse tax consequences could result in a significant tax liability, the taxpayer should consider requesting a private letter ruling from the Internal Revenue Service.
A cursory review of established judicial doctrine shows support for several key restrictions on the use of private letter rulings. In the footnotes to a 1984 case, the U.S.
The first issue addressed in the letter ruling relates to whether the credit card rebates are includible in the gross income of the taxpayer (credit card customer).
98-1 also provides a sample format for a letter ruling request complete with the proper mailing address.
* Letter ruling 200402029 (taxpayer's physical incapacity prevented compliance with rollover requirements).
Nevertheless, practitioners may have believed that public companies would be loathe to employ any distribution mechanism involving the word "liquidation." The corporation in Letter Ruling No.
(77) IRS Letter Rulings 200604016 (1/27/06) and 200622038 (6/2/06).
Treasury regulations issued under section 6662 provide that both private letter rulings and GCMs are substantial authority, reversing the position under the old regulations cited by the court.
96-30 as a whole, i.e., how to request a private letter ruling under its various provisions.
Letter Rulings 200625009, 20051-3010 and 200327003 all held that an undivided fractional interest was not a partnership.