letter
let·ter n
1: a direct written statement addressed to an individual or organization; broadly: an official communication see also counterletter
determination letter: a letter from an administrative agency (as the Internal Revenue Service) usu. in response to a request in which a determination, decision, or ruling (as whether an organization qualifies as charitable) is made
information letter: a letter from an administrative agency usu. in response to a request that provides information and esp. that simply calls attention to an interpretation or principle of law
letter of intent: a letter in which the intention to enter into a formal agreement (as a contract) or to take some specified action is stated
letter ro·ga·to·ry /-'rō-gə-ˌtȯr-ē/ [probably partial translation of Medieval Latin littera rogatoria letter of request]: a formal written request by a court to a court in a foreign jurisdiction to summon and examine a witness in accordance with that jurisdiction's procedures (as oral interrogatories)
— usu. used in pl.
90–day letter: a letter from the Internal Revenue Service notifying a taxpayer of a determination of a deficiency
◇ A taxpayer has 90 days from the date of the mailing of the 90-day letter to petition for a redetermination of the deficiency in the U.S. Tax Court.
no–action letter: a letter from an attorney for the Securities and Exchange Commission recommending that the Commission take no prosecutorial action with regard to a suspected and investigated violation of SEC rules or regulations
opinion letter: a letter in which an opinion (as of a court or attorney) is given
ruling letter: determination letter in this entry
30–day letter: a letter from the Internal Revenue Service to a taxpayer who has been audited and disputes the auditor's determination that sets out the taxpayer's right to appeal
◇ A taxpayer has 30 days from the time of the mailing of the 30-day letter to respond.
2: a written communication usu. from a court containing a grant (as of a right) or an appointment
— usu. used in pl.
letter s of guardianship
letter of attorney: power of attorney
letter of marque /-'märk/ [Anglo-French mark, marque right of retaliation, from Middle French marque, from Old Provençal marca, from marcar to mark, seize as pledge]: a letter from a government formerly used to grant a private person the power to seize the subjects of a foreign state; specif: authority granted to a private person to fit out an armed ship to plunder the enemy
— usu. used in pl.
— often used in the phrase letters of marque and reprisal
the Congress shall have power...to declare war, grant letters of marque and reprisal, and make rules concerning captures on land and waterU.S. Constitution art. I
letters of administration: a letter from a probate court that appoints the addressee administrator of an estate
letters patent: a letter (as from a government) that grants a designated person a right (as to property) and that is in a form open for public inspection: patent
letters testamentary: a letter from a probate court that appoints or confirms the addressee as executor of an estate

Merriam-Webster’s Dictionary of Law. . 1996.

letter
index dispatch (message), inscribe, transmittal

Burton's Legal Thesaurus. . 2006

Synonyms:

Look at other dictionaries:

  • letter — let‧ter [ˈletə ǁ ər] noun [countable] 1. a written or printed message that is usually put in an envelope and sent by mail: • Please sign the letter and mail it back within two weeks. alloˈcation ˌletter also alˈlotment ˌletter FINANCE a letter… …   Financial and business terms

  • Letter — Let ter, n. [OE. lettre, F. lettre, OF. letre, fr. L. littera, litera, a letter; pl., an epistle, a writing, literature, fr. linere, litum, to besmear, to spread or rub over; because one of the earliest modes of writing was by graving the… …   The Collaborative International Dictionary of English

  • Letter — and similar can mean: *Letter (alphabet), a grapheme, part of an alphabet, abjad, abugida, or syllabary *Letter (message), correspondence, a written message *Letter (paper size), the letter size paper * Letters can also mean literature, as in… …   Wikipedia

  • letter — letter, epistle, missive, note, message, dispatch, report, memorandum are comparable when they mean a communication sent or transmitted as distinct from one conveyed directly from source to recipient (as by oral utterance). Letter is the ordinary …   New Dictionary of Synonyms

  • letter — letter1 [let′ər] n. [ME lettre < OFr < L littera, letter of the alphabet, (in pl.) a letter, epistle] 1. a written or printed symbol employed to represent a speech sound or sounds; character in an alphabet: in some languages, as English,… …   English World dictionary

  • letter — ► NOUN 1) a character representing one or more of the sounds used in speech; any of the symbols of an alphabet. 2) a written, typed, or printed communication, sent by post or messenger. 3) the precise terms of a statement or requirement. 4)… …   English terms dictionary

  • Letter — Sf erw. fach. (17. Jh.) Entlehnung. In Anlehnung an frz. lettre umgebildet aus älterem Litter, das in mittelhochdeutscher Zeit aus l. littera Buchstabe entlehnt ist (frz. lettre ist dessen lautgerechter Nachfolger). Die Herkunft des lateinischen… …   Etymologisches Wörterbuch der deutschen sprache

  • letter — [n1] symbol of an alphabet ABCs*, alphabet, cap, capital, character, majuscule, minuscule, rune, sign, small letter, type, uncial; concept 284 Ant. number letter [n2] written communication acknowledgment, answer, billet, dispatch, epistle, junk… …   New thesaurus

  • letter — According to the Private Express Statutes, a message directed to a specific person or an address and recorded in or on a tangible object. Also a shortened way to refer to letter size mail …   Glossary of postal terms

  • Letter — Let ter, n. [From {Let} to hinder.] One who retards or hinders. [Archaic.] [1913 Webster] …   The Collaborative International Dictionary of English

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