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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 ?
The simulation begins by computing prime mover performance over the range of allowable part-load ratio (PLR) values.
(17) See generally PLRs 200840030, 200535006, 200428013, 200330028, 200330029, 200010019, 9852034, 9823037, 9610005, 9853014, 200232015, and 9827010.
And, indeed, the IRS has ruled that this can be done (PLR 200323012).
However, a private letter ruling (PLR 8921101) and a technical advice memorandum (TAM 9435001) suggest this is the case, illustrating the importance of having a recordkeeper that can separately account for which shares the plan acquired before August 4, 1989.
More recently, PLR 9745019 concludes that a collateral assignment, split-dollar agreement between a husband, wife, and an irrevocable trust will not result in the inclusion of the proceeds of a second-to-die insurance policy in the estate of the last to die of the insureds.
* In PLR 8917036(16) the taxpayer was engaged in the exploration for natural gas and the production, transmission, and storage of natural gas, which it sold to wholesale customers.
Three additional PLRs on rubber, abaca and shrimp were presented during the third PLR Presentation held at the PCAARRD headquarters.
The purpose of this study was to examine the photoreceptor function by PLR and explore a potential correlation with retinal function in terms of retinal sensitivity as well as visual acuity in RP patients.
PLRs 201410001 through 201410010--The Response to IR-2007-127 (11)
The Proposed Regulations also conclude that "processing" timber does not include "activities that add chemicals or other foreign substances to timber to manipulate its physical or chemical properties, such as using a digester to produce pulp." Contrary to this proposed rule, the IRS previously issued PLRs concluding that both pulp-making and the production of medium-density fiberboard and engineered wood products generate qualifying income.
It is important to note that even if the PLR guidance is followed exactly, until primary substantial authority exists and clearer guidance from the IRS is published, it is within their right for the IRS to take a contrary position to the published PLR that would disallow the depreciation of residual fertilizer.