ruling letter

ruling letter
ruling letter see letter 1

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

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  • letter ruling — n: a ruling (as of a court or administrative agency) that is made in a letter (as an opinion or determination letter); also: determination letter at letter 1 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • 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… …   Law dictionary

  • letter ruling — a written ruling sent by the U.S. Internal Revenue Service in response to a query concerning the application of the tax laws to a specific situation. * * * …   Universalium

  • letter ruling — A written statement which is issued to a taxpayer by Office of Assistant Commissioner of I.R.S. in which interpretations of tax laws are made and applied to a specific set of facts. Tax Analysts and Advocates v. Internal Revenue Service, D.C.D.C …   Black's law dictionary

  • letter ruling — A written statement which is issued to a taxpayer by Office of Assistant Commissioner of I.R.S. in which interpretations of tax laws are made and applied to a specific set of facts. Tax Analysts and Advocates v. Internal Revenue Service, D.C.D.C …   Black's law dictionary

  • letter ruling — a written ruling sent by the U.S. Internal Revenue Service in response to a query concerning the application of the tax laws to a specific situation …   Useful english dictionary

  • no-action letter — Letter written by attorney for governmental agency (e.g. S.E.C.) to effect that, if facts are as represented in request for ruling, he will advise agency not to take action because the facts do not warrant prosecution …   Black's law dictionary

  • no-action letter — Letter written by attorney for governmental agency (e.g. S.E.C.) to effect that, if facts are as represented in request for ruling, he will advise agency not to take action because the facts do not warrant prosecution …   Black's law dictionary

  • National Security Letter — An NSL issued to the Internet Archive demanding information about a user …   Wikipedia

  • Private Letter Ruling - PLR — An interpretation of statute or administrative rules and their application to a particular set of facts or circumstances. The private letter ruling addresses unusual or complex questions pertaining to a particular taxpayer and his or her tax… …   Investment dictionary

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