ruling

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ruling

[′rül·iŋ]
(mathematics)
One of the positions of the straight line that generates a ruled surface.
References in periodicals archive ?
The court declined to defer to IRS private letter rulings interpreting whether plans qualify as church plans exempt from ERISA and stated it is not persuaded by other court rulings but by this principle: "[Congress] says in a statute what it means and means in a statute what it says there.
But a prepayment option, bolstered by a recent IRS Private Letter Ruling, may be an attractive alternative to such plans--and avoid gift taxes altogether.
A 1992 IRS private letter ruling provided the road map to implementing this strategy," DeGrazia says.
NSPA was deeply disturbed by a recent IRS private letter ruling ("PLR") which suggested that no portion of tax return preparation fees could be allocated to activities reported on Schedules C, E or F of Form 1040.
The funds' VRDP shares are considered for tax purposes to be equity issued by the fund, based on an IRS private letter ruling received by Nuveen funds in February 2011.