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.
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ruling

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
PLR independently predicts poor prognosis in patients with conditions including gastric cancer, pancreatic cancer, ovarian cancer, colorectal cancer, non-small cell lung cancer, hepatocellular carcinoma, renal cell cancer, and esophageal cancer (16).
NLR, MPV and PLR values obtained from proportioning CBC parameters are potent predictors for the differential diagnosis of appendicitis from FMF and ML, which are the diseases confused most commonly with appendicitis.
Interrater agreement was higher with automated methods for pupil size, anisocoria, and PLR. By excluding normal findings to analyze only the occurrences of detected anisocoria and abnormal PLR, automated pupillometry still outperformed manual assessment.
The CBC parameters included WBC, N, L, NLR, MPV and PLR were recorded before six gestational weeks.
The mean lymphocyte count was significantly higher among the controls, and the mean PLR was significantly higher among the women with PTBs (Table 1).
Inflammation is crucial in prostatic carcinogenesis and tumor progression by immune cell infiltration in prostate tissue and fibroblast activation along with several different mechanisms (4, 17) The NLR ratio and PLR are inexpensive and practical parameters that can be checked by one CBC during routine clinic visits.
The prognostic value of preoperative NLR, d-NLR, PLR and LMR for predicting clinical outcome in surgical colorectal cancer patients.
(20) found significant relationships between both NLR and PLR ratios and LNI, whereas there was no significant relationship between WBC count and LNI.
Since the study purpose was to assess the implications of a primary elevation of NLR and/or PLR, patients with rheumatic diseases, inflammatory bowel disease, recent surgery, chronic renal or liver disease, inherited thrombophilia, infection, or other possible secondary causes of altered ratios were excluded from the study.
The results of consecutive complete blood tests showed that the NLR and PLR values of 7.05 (N: 84%, L:11.9%), and 407.5 (P: 326, L: 0.8x[10.sup.9]/L), respectively, on preoperative Day 1 decreased to 4.35 (N: 74%, L: 17%) and 380 (P: 266, L: 0.7x[10.sup.9]/L), respectively, on postoperative Day 5 and to 2.63 (N: 65.2%, L: 24.7%) and 251 (P: 277, L: 1.1x[10.sup.9]/L), respectively, on postoperative Day 14.