ruling

(redirected from rule)
Also found in: Dictionary, Thesaurus, Medical, Legal, Acronyms, Idioms, Encyclopedia, Wikipedia.

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 ?
All this is admitted, it will perhaps be said; but does it follow, from an admission of numbers for the measure of representation, or of slaves combined with free citizens as a ratio of taxation, that slaves ought to be included in the numerical rule of representation?
To avoid, therefore, all imputation of laying down a rule for posterity, founded only on the authority of
These principalities are liable to danger when they are passing from the civil to the absolute order of government, for such princes either rule personally or through magistrates.
Those of the direct kind, which principally relate to land and buildings, may admit of a rule of apportionment.
Then, after a pause, he asked: "Did you say a Tin Woodman rules the Winkies?
Yes," Sheldon interrupted, "but it was according to the formula of the rule of the weak that Packard ruled.
But once upon a time four Witches leagued together to depose the king and rule the four parts of the kingdom themselves; so when the Ruler, my grandfather, was hunting one day, one Wicked Witch named Mombi stole him and carried him away, keeping him a close prisoner.
He was intensely moved by the grandeur of the struggle for life, and the ethical rule which it suggested seemed to fit in with his predispositions.
Your brain may not be so large to look at as those of the Scarecrow, but you are really brighter than he is--when you are well polished-- and I am sure you will rule the Winkies wisely and well.
At the same time, Aristotle always holds that absolute government is not properly political, that government is not like the rule of a shepherd over his sheep, but the rule of equals over equals.
We will now consider a little more in detail the circumstances and rules governing the sterility of first crosses and of hybrids.
To strain the facts to fit the rules of history: to say that the field of battle at Borodino remained in the hands of the Russians, or that after Moscow there were other battles that destroyed Napoleon's army, is impossible.