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 ?
As can be seen from prior letter rulings, the IRS in general takes the position that if a taxpayer uses distributed funds for any personal reasons during the 60-day rollover period, the taxpayer is not entitled to a waiver if he or she does not meet the 60-day requirement.
Finally, with IRS budget cuts and dwindling personnel hours devoted to private letter rulings, there may be a significant time lag between the submission and receipt of the ruling.
In some instances, private letter rulings lead to the IRS publishing a Revenue Ruling for common usage: "a Revenue Ruling often results from a specific taxpayer's request for a letter ruling .
In July 2010, in Letter Ruling 201027015, the IRS again addressed the election by a credit card customer to donate credit card rebates to charities.
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).
For example, although it is not apparent from the ruling itself, 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.
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.