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 ?
Shipp also found case law used by Saint Peter's in its arguments to be unpersuasive and said the court could not defer to an IRS private letter ruling that had determined the pension plan to be a church plan.
41) What constitutes a "pension" for treaty purposes has been addressed in a number of IRS private letter rulings.
No free compilation of IRS private letter rulings is available on the Internet yet, but when it is, Tax Links will almost certainly add that to its user-friendly range of resources.