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.

References in periodicals archive ?

The simulation begins by computing prime mover performance over the range of allowable part-load ratio (PLR) values.

Energy efficient operating strategies for building combined heat and power systems

(17) See generally PLRs 200840030, 200535006, 200428013, 200330028, 200330029, 200010019, 9852034, 9823037, 9610005, 9853014, 200232015, and 9827010.

The crux of the clutch CRUT crutch: how to fix an impermissible split-interest trust to obtain an estate tax charitable deduction

And, indeed, the IRS has ruled that this can be done (PLR 200323012).

NQ annuities, trusts and tax rules: it's not always clear

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.

Reinvigorating aging ESOPs

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.

Split dollar update

* 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.

Is your client's leased property depreciable? The IRS may not think so

Three additional PLRs on rubber, abaca and shrimp were presented during the third PLR Presentation held at the PCAARRD headquarters.

PCAARRD partners with IPOPHL to boost IP management

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.

Correlation between Transient Pupillary Light Reflex and Retinal Function Impairment in Patients with Retinitis Pigmentosa

The PLR has been used to diagnose diabetic autonomic neuropathy (DAN) [11, 12].

The Preferential Impairment of Pupil Constriction Stimulated by Blue Light in Patients with Type 2 Diabetes without Autonomic Neuropathy

PLRs 201410001 through 201410010--The Response to IR-2007-127 (11)

State income tax planning for the nonresident Floridian: the ING trust

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.

TEI comments on IRS proposed regulations impacting publicly traded partnerships

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.