Private Ruling definition

Private Ruling means the private letter ruling issued by the IRS dated September 30, 2011.

Private Ruling means a private ruling as defined in s.995-1(1) of the 1997 Tax Act.

Private Ruling means a ruling made under

Examples of Private Ruling in a sentence

• This may include gaining advice or a Private Ruling from the Australian Tax Office on matters which are particular to the Committee.

• See Binding Private Ruling 222 dated 18 February 2016 “Foreign Partnership – Rebate in respect of Foreign Taxes on Income”.

• Despite the Commissioner of Taxation’s public views on The Trustee for MH Ghali Superannuation Fund v FCT [2012] AATA 527 in his Decision Impact Statement, in Private Ruling 1012585947911, the Commissioner of Taxation ruled that an amount was non-arm’s length income applying the definition of a fixed entitlement under Schedule 2F to the 1936 Act (that is, the complete opposite to what was publicly stated).

• After the status of the applicant has been determined, the Afghanistan Revenue Department will issue a Private Ruling to the applicant regarding its status as a “Tax Exempt Organization” for specified sources of income stated therein.10.4 Just as a government enterprise is not exempt from income taxes, so an established commercial enterprise owned by an organization qualifying for exemption under Article 10 of the Income Tax Law is not exempt.

• Freek van Rooyen and Rivalani Salani SARS RULING ABOUT INVESTMENT TRUSTS AND CAPITAL GAINS TAXIntroductionOn 3 March 2011 the South African Revenue Service (SARS) issued Binding Private Ruling (BPR097) (the Ruling).(Taxpayers may apply for private binding rulings in certain cases.

• The continued application of Private Ruling BR Prv 17/35 issued on 18 August 2017 (including any ruling issued to replace that private ruling, provided the change to the ruling does not affect the application of this product ruling).

• See Binding Private Ruling 364 “Extraordinary Dividend Followed by the Dilution of Shareholder’s Interest” dated 26 May 2021.

• Maybe with a threat of hefty daily fines, the government may find the IRS Private Ruling Letter unnecessary.

• This Product Ruling will cease to apply if the Binding Private Ruling (BR Prv 10/05) issued in respect of the Rabo Capital PIE regime Arrangement no longer applies or Rabo Capital ceases to be eligible to be a PIE and a PLC.

• Once certainty regarding the franking position has been obtained through the Australian Taxation Office Private Ruling, the Board will finalise a decision in relation to a dividend and announce details of any dividend declared, including the extent to which the dividend is franked.

More Definitions of Private Ruling

Private Ruling means a decision by the Commissioner General on tax issues raised by a person;

Private Ruling means a ruling given to a particular entity.43 In the calendar year 2000, the Commissioner issued 89,779 private rulings. Of these, 84,287 were GST rulings. In some respects that might be expected in the year in which GST was introduced, but it is a staggering number nevertheless.

Private Ruling means the private letter ruling and any supplemental private letter rulings regarding the Spin that may be issued by the IRS.

Private Ruling means a ruling made under sections 858, 859, 860, 861, and 862 of this title.

Private Ruling means a private ruling under Part IVAA of the Taxation Administration Act 1953 (Cth) that: