ruling

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Related to rule: Rule of 72, Rule of thirds, Rule britannia

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

References in classic literature ?
But Aunt March had not this gift, and she worried Amy very much with her rules and orders, her prim ways, and long, prosy talks.
The Democrats take the offices, as a general rule, because they need them, and because the practice of many years has made it the law of political warfare, which unless a different system be proclaimed, it was weakness and cowardice to murmur at.
There is no exception to this rule, not even little Ona--who has asked for a holiday the day after her wedding day, a holiday without pay, and been refused.
After all, the practical reason why, when the power is once in the hands of the people, a majority are permitted, and for a long period continue, to rule is not because they are most likely to be in the right, nor because this seems fairest to the minority, but because they are physically the strongest.
They and the women, as a rule, wore a coarse tow-linen robe that came well below the knee, and a rude sort of sandal, and many wore an iron collar.
If, contrary to probability, it should be admitted by all the States, that each had a right to a share of this common stock, there would still be a difficulty to be surmounted, as to a proper rule of apportionment.
THE next view which I shall take of the House of Representatives relates to the appointment of its members to the several States which is to be determined by the same rule with that of direct taxes.
An end, on the contrary, is that which itself naturally follows some other thing, either by necessity, or as a rule, but has nothing following it.
For the hereditary prince has less cause and less necessity to offend; hence it happens that he will be more loved; and unless extraordinary vices cause him to be hated, it is reasonable to expect that his subjects will be naturally well disposed towards him; and in the antiquity and duration of his rule the memories and motives that make for change are lost, for one change always leaves the toothing for another.
In the orientation of the winds that rule the seas, the north and south directions are of no importance.
We rule the hearts of mightiest men - we rule "With a despotic sway all giant minds.
Then he said, "The Winkies were very kind to me, and wanted me to rule over them after the Wicked Witch died.