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ruling
(redirected from Revenue 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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Furthermore, the court said, Revenue Ruling 90-72 did not override section 3402(o), since revenue rulings do not have the same effect as regulations.
The IRS has issued proposed and temporary regulations and related revenue rulings that enable tax return preparers to use or disclose tax return information without explicit taxpayer consent in certain limited circumstances.
In connection with the temporary regulations, the Service has also issued three revenue rulings relating to this issue: two that provide examples of how the IRS's crediting rights work and one that specifically revokes the 30-year-old position.
 
 
 
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