- ruling letter
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ruling letter see letter 1
Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
ruling letter
Look at other dictionaries:
letter ruling — n: a ruling (as of a court or administrative agency) that is made in a letter (as an opinion or determination letter); also: determination letter at letter 1 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
letter — let·ter n 1: a direct written statement addressed to an individual or organization; broadly: an official communication see also counterletter determination letter: a letter from an administrative agency (as the Internal Revenue Service) usu. in… … Law dictionary
letter ruling — a written ruling sent by the U.S. Internal Revenue Service in response to a query concerning the application of the tax laws to a specific situation. * * * … Universalium
letter ruling — A written statement which is issued to a taxpayer by Office of Assistant Commissioner of I.R.S. in which interpretations of tax laws are made and applied to a specific set of facts. Tax Analysts and Advocates v. Internal Revenue Service, D.C.D.C … Black's law dictionary
letter ruling — A written statement which is issued to a taxpayer by Office of Assistant Commissioner of I.R.S. in which interpretations of tax laws are made and applied to a specific set of facts. Tax Analysts and Advocates v. Internal Revenue Service, D.C.D.C … Black's law dictionary
letter ruling — a written ruling sent by the U.S. Internal Revenue Service in response to a query concerning the application of the tax laws to a specific situation … Useful english dictionary
no-action letter — Letter written by attorney for governmental agency (e.g. S.E.C.) to effect that, if facts are as represented in request for ruling, he will advise agency not to take action because the facts do not warrant prosecution … Black's law dictionary
no-action letter — Letter written by attorney for governmental agency (e.g. S.E.C.) to effect that, if facts are as represented in request for ruling, he will advise agency not to take action because the facts do not warrant prosecution … Black's law dictionary
National Security Letter — An NSL issued to the Internet Archive demanding information about a user … Wikipedia
Private Letter Ruling - PLR — An interpretation of statute or administrative rules and their application to a particular set of facts or circumstances. The private letter ruling addresses unusual or complex questions pertaining to a particular taxpayer and his or her tax… … Investment dictionary
