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1 draft
draft, US [transcription][dr_ft]A n1 (of letter, article, speech) brouillon m ; (of novel, play) ébauche f ; (of contract, law, plan) avant-projet m ;5 US = draught.B modif gen, Jur [agreement, resolution, version] préliminaire ; draft directive EU directive f préliminaire ; draft legislation/report avant-projet m de loi/de rapport ; draft ruling décision f préliminaire.C vtr1 faire le brouillon de [letter, article, speech] ; faire l'avant-projet de [contract, law, plan] ;3 GB ( transfer) détacher [personnel] (to auprès de ; from de) ; he's been drafted to India il a été détaché pour l'Inde ;4 Sport sélectionner ;■ draft in GB:▶ draft in [sb], draft [sb] in faire venir, amener [personnel, experts, police] (to do pour faire).
См. также в других словарях:
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 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
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
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
private letter ruling — n: a letter from the Internal Revenue Service to an individual taxpayer setting out the agency s interpretation of the tax rules relating to a specific situation or transaction proposed by the taxpayer Merriam Webster’s Dictionary of Law. Merriam … Law dictionary
ruling letter — see letter 1 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
private letter ruling — A ruling by the IRS in response to a request for interpretation of a tax law. Bloomberg Financial Dictionary … Financial and business terms
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