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ruling
(redirected from Revenue Ruling)

    Also found in: Dictionary/thesaurus, Legal, Financial, Wikipedia 0.01 sec.
ruling [′rül·iŋ]
(mathematics)
One of the positions of the straight line that generates a ruled surface.
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Revenue Ruling 58-112 further characterizes a trade or business activity as one that is regular, frequent and continuous.
Self-employment or other income? by Spiesz, Jennifer; Harter, Charles / Journal of Accountancy
A revenue ruling is an interpretation of the law that indicates how the IRS believes the tax law should be applied to a particular set of facts.
Establishing substantial authority for undisclosed tax positions by Nash, Claire Y.; Parker, James / The Tax Adviser
Revenue Ruling 2003-7 Based on the uncertainty surrounding the income tax consequences attendant to a VPFS, tax practitioners were relieved when the IRS issued Revenue Ruling 2003-7.
The IRS's derivative treatment of variable prepaid forward sales by Swindle, William R. / Florida Bar Journal
 
 
 
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