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1 revenue ruling
гос. фин., амер. постановление о доходах*, налоговое постановление* (опубликованное Налоговым управлением США правило, касающееся подготовки налогоплательщиками налоговых деклараций; эти правила дают официальную интерпретацию налогового законодательства и рассматривают его применение в конкретных ситуациях)in January of 1993 the IRS issued Revenue Ruling 93-12 — в январе 1993 г. Служба внутренних доходов выпустила Постановление о доходах 93-12
* * *. This is an official IRS interpretation of the Internal Revenue Code or Regulations on a specific issue. The ruling may have been prompted by a Technical Advice Memorandum - taxpayer request, court decision, etc. As opposed to a Private Letter Ruling, a revenue ruling usually has broader implications and can be cited by the IRS or taxpayers as precedent. Revenue rulings carry less weight than IRS regulations. . Small Business Taxes & Management 2 .* * *письменное заключение Службы внутренних доходов США по конкретной сделке либо правила общего характера, публикуемые СВД США -
2 revenue ruling
1) Бухгалтерия: положение о доходах (правила подготовки налоговых деклараций, опубликованные Налоговым управлением США)2) Налоги: постановление о доходах (решения, принимаемые по конкретным вопросам, в последствии публикуемые Налоговым управлением США в качестве правил) -
3 private letter ruling
сокр. PLR гос. фин., амер. решение на основе частного письма* (интерпретация налогового законодательства, осуществляемая Службой внутренних доходов США для конкретной необычной или сложной налоговой ситуации в виде ответа на частный запрос налогоплательщика)Syn:
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решение на основе частного письма: 1) ответ Службы внутренних доходов США на частный запрос по конкретному вопросу интерпретации налогового законодательства= letter ruling ; 2) решение налогового органа по частному вопросу; revenue ruling.* * *. These are written pronouncements from the IRS interpreting the Internal Revenue Code with respect to a specific set of facts and circumstances. Letter rulings arise from a taxpayer's request to interpret the law, usually before engaging in a transaction. For example, when two corporations decide to merge, they typically request a letter ruling to insure the transaction will be tax free. The ruling applies only to the taxpayer requesting it and cannot be cited as precedent. However, letter rulings often give important insight into the way the IRS would rule under similar circumstances. Despite the filing fee and legal costs involved in obtaining a ruling, if the tax consequences are substantial, a ruling is often advisable. . Small Business Taxes & Management 2 . -
4 Rev. Rul.
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5 RR
1) трансп. сокр. от railroad
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abbrev.: RR registered representative зарегистрированный представитель (США): 1) сотрудник брокерской фирмы, уполномоченный на работу с клиентами; Нью-Йоркская фондовая биржа предъявляет к нему особые квалификационные требования; "зарегистрированный" означает лицензирование Комиссией по фондовым биржам и ценным бумагам и Нью-Йоркской фондовой биржей (после сдачи общего экзамена по ценным бумагам № 7); = investment broker; stock broker; 2) сотрудник инвестиционной фирмы, уполномоченный давать клиентам инвестиционные консультации; = investment advisor.* * *. Revenue ruling . Small Business Taxes & Management . -
6 Rev.Rul.
Юридический термин: Revenue Ruling
См. также в других словарях:
Revenue Ruling — Revenue Rulings are public administrative rulings by the Internal Revenue Service (IRS) that apply the law to particular factual situations. A revenue ruling can be relied upon by all taxpayers. A taxpayer may, for a fee, seek advice from the IRS … Wikipedia
revenue ruling — n: an official interpretation of a tax law by the Internal Revenue Service that is published to provide guidance esp. to taxpayers and IRS officials Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. revenue ruling … Law dictionary
Revenue Ruling — A Revenue Ruling (abbreviated Rev. Rul. ) is issued by the National Office of the I.R.S. to express an official interpretation of the tax law as applied to specific transactions. Unlike a Regulation, it is more limited in application. A Revenue… … Black's law dictionary
Revenue Ruling — A decree issued by the IRS that essentially has the force of law. A revenue ruling outlines the IRS s interpretation of the tax laws and is binding on all IRS employees. Revenue rulings are published in the Cumulative Bulletin and are issued only … Investment dictionary
ruling — rul·ing n: an official or authoritative determination, decree, statement, or interpretation (as by a judge on a question of law) followed a previous ruling on the same question see also revenue ruling compare decision, disposition … Law dictionary
ruling — A judicial or administrative interpretation of a provision of a statute, order, regulation, or ordinance; e.g. Revenue Rulings. May also refer to judicial determination of admissibility of evidence, allowance of motion, etc. See also decree order … Black's law dictionary
Internal Revenue Service — Infobox Government agency agency name = Internal Revenue Service nativename = IRS abbreviation = IRS logo width = 160px logo caption = seal width = 140px seal caption = formed = July 9, 1953 preceding1 = Bureau of Internal Revenue jurisdiction =… … Wikipedia
Private letter ruling — Private letter rulings are written decisions by the Internal Revenue Service in response to taxpayer requests for guidance. A private letter ruling binds only the IRS and the requesting taxpayer. Thus, a private ruling may not be cited or relied… … Wikipedia
Internal Revenue Code section 1031 — Under Section 1031 of the Internal Revenue Code (usc|26|1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.ummaryTo qualify… … Wikipedia
Internal Revenue Code section 355 — Section 355 of the Internal Revenue Code (IRC § 355) allows a corporation to make a tax free distribution to its shareholders of stock and securities in one or more controlled subsidiaries. If a set of statutory and judicial requirements are met … Wikipedia
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
