Revenue ruling

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• 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