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
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The Private Letter Ruling is available at: http://www.
Taxpayer Wins Favorable IRS Ruling on Tax Credit for a Community-Shared Solar Project
A private letter ruling is a procedure that allows a taxpayer to inquire about the tax consequences of a contemplated transaction.
Walking a fine line: a theory of line drawing in tax law
While generally binding upon the IRS, the private letter ruling is subject to certain caveats and there are certain limitations in relying upon private letter rulings.
DIRECTV Group Announces Receipt by Liberty Media of Private Letter Ruling Relating to Split-Off
The Partnership will participate in that comment process, and looks forward to a dialogue with the IRS and the Treasury regarding its private letter ruling, the Proposed Regulations and the term of the grandfather period.
Westlake Chemical Partners LP Statement on Proposed Regulations Relating to its Qualifying Income Activities
A recently released IRS Private Letter Ruling offers some assurance to those considering this strategy.
School savings plans: prepayment option can avoid gift tax--but beware
The Revenue Procedure, viewed as a safe harbor, provides a relatively conservative set of standards that must be met to obtain a private letter ruling from the IRS that an arrangement qualifies as a tenancy-in-common (TIC).
When tenant in common structures make sense
The IRS recently released Private Letter Ruling 200519011 (5/13/05) addressing the division of incentive stock options (ISO) in a divorce.
The division of incentive stock options in a divorce
Our members have expressed concern about the private letter ruling summarized below.
Tax Executives Institute--Internal Revenue Service Large and Mid-Size Business Division liaison meeting February 9, 2005
In a new private letter ruling, the IRS said that a decedent's active participation as a landlord in the management and operations of three real estate rental properties was an interest in a closely held business for purposes of IRC section 6166 (LTR 9832009).
LINE ITEMS
The transaction had been subject to certain closing conditions, including the receipt of a satisfactory private letter ruling from the Internal Revenue Service, ("IRS") regarding the new ownership structure.
Marriott International Completes Previously Announced Sale of a 50 Percent Interest in Its Synthetic Fuel Business
A private letter ruling is the IRS response to a specific fact situation.
The value of an IRS General Counsel Memorandum
In 1985, however, the Internal Revenue Service by a private letter ruling took the position that Section 277 does indeed apply to cooperative housing.
IRS' new math adds up to nasty tax surprise

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