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ruling
(redirected from Private Rulings)

   Also found in: Dictionary/thesaurus, Legal, Financial 0.01 sec.
ruling [′rül·iŋ]
(mathematics)
One of the positions of the straight line that generates a ruled surface.


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Commissioner noted that "although the petitioners are not entitled to rely upon unpublished private rulings which were not issued specifically to them, such rulings do reveal the interpretation put upon the statute by the agency charged with the responsibility of administering the revenue laws.
This article sets out the procedures to be followed by taxpayers who wish to challenge Private Rulings for taxation assessments made by the Commissioner of Taxation.
He explained that the IRS is reviewing the pilot program, which is aimed at shifting resources from private rulings to more public guidance.
 
 
 
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