ruling

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Related to Revenue Rulings: Private Letter Rulings

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 ?
The revenue rulings, 2010-4 and 2010-5, provide guidance to tax return preparers on situations in which they will not be liable for civil or criminal penalties for disclosing or using tax return information.
The courts have uniformly deferred to long-standing revenue rulings that Congress has either implicitly or explicitly approved.
You also will find links to a guide that explains various IRS revenue rulings that address some of the questions raised by the Oakland firestorm, as well as to the Red Cross and various government agencies that provide disaster assistance.
33) Under the principles of that revenue ruling, a taxpayer must capitalize costs incurred in connection with the acquisition of a new trade or business after the date on which the taxpayer decides whether to acquire another business and which business to acquire.
Rosenthal: In fact, there are specific IRS-issued revenue rulings in connection with life care facilities that state exactly what Bill is saying and set out the standards a life care facility must meet in order to be exempt.
Commentators have criticized the proposed revenue ruling, however, because it offers little in the way of guidance in all but the most obvious cases of recruitment violations.
While appeals officers, unlike revenue agents, are able to consider 'litigation risks' in their settlement negotiations, they too are more easily impressed with an IRS revenue ruling which makes clear that the IRS has already agreed to the favorable treatment of an issue.
Revenue Ruling 2009-30 addressed automatic increases in default automatic contribution amounts to qualified plans under section 401.
Revenue Ruling 2004-109 clarifies that employment taxes must be paid--and income taxes withheld--on bonuses paid for signing an employment contract.
Revenue rulings (58-112, 55-431 and 55-258) indicate that income from an occasional act or transaction, absent proof of efforts to continue those acts or transactions on a regular basis, are not income from a trade or business.
The site's databases, which are updated frequently, include tax case law from 1990 to present, revenue rulings and revenue procedures from 1954 to present, private letter rulings from 1979 to present, and numerous other IRS administrative materials with varying date coverage.
The enactment of Section 1033 (h)(1) and the issuance of several IRS Revenue Rulings eased the particular challenges victims faced as they rebuilt their lives following a natural disaster.