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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 ?
Supreme Court considered private letter rulings to determine how the IRS interpreted the code.
For this reason, each calendar year, in the first issued revenue procedure, the IRS sets forth in great detail the requirements for a private letter ruling submission.
This uncertainty is the reason that quasi-governmental agencies may choose to obtain an opinion letter or private letter ruling. Nevertheless, contributions or gifts to these entities may still entitle the donor to a charitable contribution deduction subject to certain limitations if the entity is an "instrumentality" of a state or local government (which is a political subdivision of a state).
A private letter ruling is a procedure that allows a taxpayer to inquire about the tax consequences of a contemplated transaction.
Per Private Letter Ruling 201245004, a surviving spouse who, prior to making a disclaimer, received distributions in excess of the deceased's spouse RMD was ruled as having made a qualified disclaimer by the IRS.
Another option would be to request a private letter ruling from the IRS.
Although it would be helpful to shipping companies for the IRS to issue a private letter ruling determining whether or not a shipping company's activities are incidental to the international operation of ships, it is not certain that it will oblige such a request.
A Private Letter Ruling issued in 2004, although it is not legal precedent binding on other tax-exempt organizations, confirms this position while adding insight from the IRS with regard to the rules applicable to unrelated business income subject to tax.
In practice, the need for this type of contract occurs when there are concerns about previous or future tax positions taken, or the IRS either will not issue a private letter ruling or there is insufficient time to obtain one.
And the Internal Revenue Service has blessed their work with a Private Letter Ruling (No.
* An Internal Revenue Service "private letter ruling" allowed the application of U.S.
This can normally be done by requesting a private letter ruling from the national office of the IRS.