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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 ?
Revenue Ruling 2010-5 allows disclosure of taxpayer names and type of services provided by a preparer to the extent necessary to obtain professional liability insurance coverage, including obtaining price quotes for coverage.
Contrary to the Sixth and Ninth Circuits, the Eighth Circuit has refused to apply the Skidmore deference standard to revenue rulings; see O'Shaughnessy, 332 F3d 1125 (8th Cir.
Revenue Ruling 2002-19 really did not change the IRS' position.
The frequency showed "a degree of recurrence, continuity and availability" (Revenue Ruling 77-356).
* Revenue Ruling 59-60: well-written guidance on valuation of closely held stock for estate and gift tax
Based on these revenue rulings, for most practical purposes, the parent, after a subsidiary's liquidation, is viewed as if it has always operated that subsidiary's business.
According to this study, the IRS published 434 revenue rulings in 1979.
Tax Links is especially notable for its links to online databases of IRS revenue procedures (1995 to present) and IRS revenue rulings (1970 to present).
Two recent revenue rulings on the expansion exception to the Sec.
However, the Ninth Circuit decision that revenue rulings deserve Skidmore deference is not uniformly accepted.
TEI filed an amicus brief in support of the taxpayer in the case last fall because the Federal Circuit had relied on the lack of deference accorded IRS revenue rulings in ruling against the government.
IRS Revenue Rulings 2000-33 and 2000-35 follow Revenue Ruling 2000-8, which allows default elections for IRC section 401(k) plans.