(redirected from rulings)
Also found in: Dictionary, Thesaurus, Financial, Idioms, Encyclopedia.
Related to rulings: Revenue Rulings


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's unanimous ruling in its favor, a small American branch of a Brazilian-based church had little to say to the media.
In letter ruling 200521003, the IRS held that tuition paid to a school program to help dyslexic children deal with their condition was an IRC section 213(a) deductible medical expense.
We have two sources of guidance for the application of Section 1031 to vacation homes--a letter ruling and a tax court case.
Although the book is not without its faults--for instance, Prendergast's analysis of the court cases would have been more compelling had she examined the rulings and opinions of the justices, rather than relying on secondary sources, and the way that the term "literacy" slips around, unmoored by any attempt at definition, can be confusing--Literacy and Racial Justice tells an important story.
Moreover, even if the IRS were to challenge the employer's reliance on its outdated rulings, it will likely be precluded from arguing against the public guidance articulated in an outstanding revenue ruling.
[Analogous means that it is similar to, e.g., colour or race.] This aspect is based on earlier rulings such as the one quoted by the three judges when they refer to the statement of Justice Peter Cory in M v H [1999] at 52-53:
"The court's rulings affirm that colleges and universities may take race into account in order to achieve diversity on our campuses," said David L.
It also appears that the IRS is following previous rulings by requiring that the employee spouse be responsible for the Social Security and Medicare taxes on all earned income attributable to their efforts (Rev.
This essay will evaluate the civil judiciary's understanding of what constituted a child's best interests through the prism of higher-court rulings on adoption cases.
In two opposing rulings in March, courts in New Jersey and California split in their conclusion about the Scouts' rights to keep their ranks purely heterosexual.
Letter Rulings (TAMs) 200338010 and 200338011 are two nearly identical rulings that provide guidance on ISOs.