Rulings definition

Rulings means, collectively, the IRS Ruling and the Other Tax Rulings and “Ruling” means any one of them.
Rulings mean (i) PLR-128740-13 issued to Noble and dated October 21, 2013, and (ii) PLR-128741-13, issued to Noble Holding (U.S.) Corporation and dated October 21, 2013.
Rulings means the rulings by the IRS or other Tax Authorities deliverable to Trinity in connection with the Contribution and the Distribution or otherwise with respect to the Separation Transactions.

Examples of Rulings in a sentence

  • The opinion set forth in paragraph 3 is based upon the current provisions of the Code and Treasury regulations issued or proposed thereunder, Revenue Rulings and other published releases of the Internal Revenue Service and current case law, any of which can change at any time.

  • For ZoomGov instructions for all matters on calendar, please see page 1 of the posted Tentative Rulings.

  • The opinion set forth in paragraph 3 is based upon the existing provisions of the Code and Treasury regulations issued or proposed thereunder, published Revenue Rulings and releases of the Internal Revenue Service and existing case law, any of which could be changed at any time.

  • Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents.

  • The "current term rate" is the minimum amount required to be imputed under Revenue Rulings 64-328 and 66-110, or any subsequent applicable authority.


More Definitions of Rulings

Rulings means the IRS Rulings and the Swiss Rulings.
Rulings means the Initial Ruling and any Supplemental Rulings.
Rulings shall have the meaning specified in the Share Exchange Agreement.
Rulings shall have the meaning ascribed thereto in Section 3.2.
Rulings means the Exchange Rulings and the Parent Restructuring Ruling.
Rulings shall have the meaning set forth in Section 4.1(r)(vii).
Rulings means the general administrative orders ("Allgemeinverfugungen") set forth in Ruling 13/2000 (BK-1b-98/005-1) and Ruling 14/2000 (BK-1b-98/005-2) by the President's Chamber of the RegTP dated 18th February, 2000, published in the Official Journal of the RegTP No. 4/2000 of 23rd February, 2000;