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 ?
However, under revenue ruling 1999-7, such expenses are deductible when the travel is between the taxpayer's residence and one of the following:
In reaching its decision, the Federal Circuit relied heavily on the lack of deference accorded IRS revenue rulings, noting that such interpretative rulings "do not have the force and effect of regulations.
In revenue ruling 2002-19, the IRS provided many opportunities for taxpayers to deduct obesity-related costs.
Under these new revenue rulings, an employer can choose a stated rate of elective contributions for all employees, generally 2-4% (Revenue Ruling 2000-33 uses a 4% election as an example).
But if tax neophytes can tell the difference between a regulation and a revenue ruling (or be upbraided if they do not), should we expect any less from more learned counsel?
However revenue ruling 2003-102 also allows for the reimbursement and exclusion from income of amounts employees spend on over-the-counter medications such as cold medicines, pregnancy test kits or antacids not reimbursed by insurance or otherwise.
So, to what is this revenue ruling referring when it discusses a transfer?
Since Revenue Ruling 89-89 was issued, many taxpayers and their advisors have followed this approach.
In support of her position, the taxpayer cited a revenue ruling.
The IRS had stated in revenue ruling 2003-58 that an individual cannot deduct under section 213 amounts paid for OTC medicines or drugs.
In the revenue ruling, A and B were married individuals.
Transaction cost analysis, particularly costs associated with takeovers and investigatory costs deductible under section 195 or 162, were discussed in light of recent case law and Revenue Ruling 99-23.