Ruling
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Ruling

An official opinion by the IRS on how it interprets U.S. tax law. The IRS may make a ruling, for example, after seeing taxpayers apply a deduction or credit to an unusual, but still relevant situation. The IRS determines whether or not it will accept the situation, and, afterward, applies the ruling to all comparable situations. It is also called a revenue ruling, a letter ruling, or a private letter ruling.

ruling

See revenue ruling.

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Collar Rule house rules letter ruling Order Protection Rule private letter ruling revenue ruling Rule 144A Rule 390 Rule 5 Rule 80A Rules of Fair Practice			6110(k) (3), private letter rulings and technical advice memoranda are taxpayer-specific rulings that cannot be used or cited as precedent. IRS issues technical advice on success-based fees by Hanway, Kurt; Fitzpatrick, Cathy / The Tax Adviser Recent IRS Private Letter Rulings Have Increased Interest in REITs for Infrastructure Investments NEW YORK, April 19 /PRNewswire/ -- While raising funds for infrastructure maintenance and development has emerged as a top priority in the United States, there have been few viable solutions offered to date. Deloitte: REITs Offer Potential Solution to U.S. Infrastructure Crisis by PR Newswire 47) [FIGURE 3 OMITTED] Given the common view among scholars on the importance of advance tax rulings for taxpayers, and the evidence on tax law uncertainty, one would expect to find a large number of private letter rulings in the United States. Resolving legal uncertainty: the unfulfilled promise of advance tax ... by Givati, Yehonatan / Virginia Tax Review			Prior-Lien Bond Prior-Preferred Stock Prioriteitsaandeel priority Priority Foreign Country Priority List Priority of Lien Priority of Tax Lien Prisoner's Dilemma privacy law Private Accountant Private Activity Bond Private Bank Private Banker Private Banking Private Branding private covenant Private Equity Private Equity Firm Private Export Funding Corporation Private Investment Fund Private Investment In Public Equities Private Investment in Public Equity Private Law private letter ruling Private Letter Rulings Private Limited Partnership Private Market Value private mortgage insurance private offering Private Placement Private Placement Memorandum Private Purpose Municipal Bond private REIT private sector Private Unrequited Transfer Private Unrequited Transfers Private Voluntary Organization Private-Label Pass-Through Private-Label Pass-Throughs Private-Purpose Bond Privately Held Company Privatizacao Privatization Privileged Subscription Privilegio Privilegio de compra en una suscripcion Privilegio de reinvestimento Privilegio de subscricao Privilegio de traspaso privity of possession			Private Land-Use Restrictions Private Lands Advisory Board Private Lands Open to Sportsmen Private Lands/Public Wildlife Private language Private language Private language argument Private language argument private law private law private law private law private law private law (2) private law (2) private law (2) private law (2) Private Laws Private Laws Private Laws Private Laws Private Leaning Post Private Leased Circuit Private Legal Services Private Legal Services Private letter ruling Private letter ruling Private letter ruling Private letter ruling Private letter ruling Private Letter Rulings Private libraries Private library Private life Private Limited Private limited companies Private limited companies Private limited company Private limited company Private limited company Private limited partnership Private Limited Partnerships Private Limousine Service private line private line private line Private Line (Finnish rock act) Private Line (Finnish rock act) Private Line Alarm Management System-Private Line private line arrangement Private Line Automatic Ringdown Private Line Billing System Private Line Connecting Arrangement Private Line Control System Private Line Forecast Model Private Line Interface Private Line Model Private Line Network private line service Private Line Service Center Private Line Services

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Ruling (redirected from Private Letter Rulings)

Ruling
(redirected from Private Letter Rulings)