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 death of a family member has been a sufficient reason to issue waivers in private letter rulings. The IRS has also issued many favorable rulings to taxpayers caring for a terminally ill spouse or other relative.
Use and Reliance of Private Letter Rulings by Other Taxpayers
Revenue Procedure 2010-1, "Letter Rulings, Information Letters and Determination Letters," supersedes Revenue Procedure 2009-1 and "explains how the Service provides advice to taxpayers on issues ...
In letter ruling 200521003, the IRS held that tuition paid to a school program to help dyslexic children deal with their condition was an IRC section 213(a) deductible medical expense.
The IRS has also stated it will no longer issue supple mental letter rulings under section 355 unless the request represents a significant issue, adding a change in circumstances after the spin-off will ordinarily not represent significant issue.
In a letter ruling issued in April 2010, the IRS addressed the common concept of credit card companies allowing their customers to request that their credit card rebates be donated to charity.
Recently, the IRS issued three letter rulings confirming that conclusion.
Does your company file its returns with the District of Columbia in reliance on a letter ruling issued by the D.C.
Revenue Procedure 98-17 (IRB 1998-5) eliminates some of the restrictions of the letter ruling process.
* Letter rulings 200401020, 200401023 and 200402028 (financial institution mistake).
Recent private letter rulings confirm that what is old is new and that partial liquidations are alive and well.