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ruling
(redirected from letter ruling)

    Also found in: Dictionary/thesaurus, Legal, Financial, Acronyms 0.01 sec.
ruling [′rül·iŋ]
(mathematics)
One of the positions of the straight line that generates a ruled surface.
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The IRS continued its policy of liberally granting relief through the letter ruling process for inadvertent terminations due to corporations having more than one class of stock or having ineligible shareholders.
Current developments in S corporations by Burton, Hughlene A.; Karlinsky, Stewart S. / The Tax Adviser
2009-41 also provides guidance for eligible entities that do not qualify for relief under this revenue procedure and are required to request a letter ruling to request relief for a late entity classification election.
Entity elections: new guidance extends relief for late elections by Josephs, Stuart R. / California CPA
We have two sources of guidance for the application of Section 1031 to vacation homes--a letter ruling and a tax court case.
Ruling lays ground work for 1031s and vacation homes by Gorman, Gary / Real Estate Weekly
 
 
 
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