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

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?
The consequence clearly is that there can be no common measure of national wealth, and, of course, no general or stationary rule by which the ability of a state to pay taxes can be determined.
"Glinda the Good, who rules the Quadlings, sent her home again," said the boy.
"Yes," Sheldon interrupted, "but it was according to the formula of the rule of the weak that Packard ruled.
Many years before you came here this Land was united under one Ruler, as it is now, and the Ruler's name was always 'Oz,' which means in our language 'Great and Good'; or, if the Ruler happened to be a woman, her name was always 'Ozma.' 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 swept away the virtues and the vices, the established laws of good and evil, with the idea of finding out the rules of life for himself.
But now that each of them has had what he most desired, and each is happy in having a kingdom to rule besides, I think I should like to go back to Kansas."
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.
Several other singular rules could be given from Gartner: for instance, some species have a remarkable power of crossing with other species; other species of the same genus have a remarkable power of impressing their likeness on their hybrid offspring; but these two powers do not at all necessarily go together.
To these encroachments, time and ignorance, the two great supporters of imposture, gave authority; and thus many rules for good writing have been established, which have not the least foundation in truth or nature; and which commonly serve for no other purpose than to curb and restrain genius, in the same manner as it would have restrained the dancing-master, had the many excellent treatises on that art laid it down as an essential rule that every man must dance in chains.
Now the worst part of the punishment is that he who refuses to rule is liable to be ruled by one who is worse than himself.
Because in all cities these two distinct parties are found, and from this it arises that the people do not wish to be ruled nor oppressed by the nobles, and the nobles wish to rule and oppress the people; and from these two opposite desires there arises in cities one of three results, either a principality, self- government, or anarchy.