ruling

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Related to Letter of Determination: Private letter ruling

ruling

[′rül·iŋ]
(mathematics)
One of the positions of the straight line that generates a ruled surface.
References in periodicals archive ?
They require a letter of determination from the Internal Revenue Service stating that you have received tax exempt status to operate them.
If there is a question as to whether an operational failure is insignificant, it may be prudent for the plan sponsor to apply to the IRS under the Voluntary Compliance Resolution (VCR) program for a favorable letter of determination.
The VCR program is not available if a plan has no letter of determination concerning its tax-qualified status or if the plan document does not comply with all legal requirements.
A taxpayer can determine the tax exempt status of an organization either by contacting the local office of the IRS, or by asking the organization for a copy of its Letter of Determination.
The simplest way to use the benefits of a VEBA is to join an existing, multiple-employer VEBA that already has an IRS letter of determination.