Revenue Ruling definition

Revenue Ruling means Rev- enue Ruling 81–225, 1981–41 I.R.B. (Octo- ber 13, 1981), issued by the Internal Revenue Service on September 25, 1981.
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Revenue Ruling means Revenue Ruling 81-225,1981-411.R.B. (October 13,1981), issued by the Internal Revenue Service on September 25,1981.
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Revenue Ruling has the meaning set forth in the Recitals.
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Examples of Revenue Ruling in a sentence

  • This legally enforceable obligation is in accordance with the provisions of Revenue Ruling 69-115, 1969-1 C.B. 50, and is for the purpose of entitling such employee to a business expense deduction for the taxable year in which the repayment is made to the Corporation.

  • In connection with this opinion we call your attention to Revenue Ruling 87-76, 1987-2 C.B. 84, published by the Internal Revenue Service ("IRS").

  • Because Revenue Ruling 87-76 is the only published ruling dealing specifically with the application of the "continuity of business enterprise" requirement to a reorganization involving investment companies, however, our opinion cannot be free from doubt.

  • The only guidance applying the continuity of business enterprise test to investment companies is Revenue Ruling 87-76, 1987-2 C.B. 84, which concluded that a municipal bond fund and a balanced fund were not in the same line of business.

  • This authorization applies solely to a group trust fund exempt from taxation under Code Section 501(a) and the trust agreement of which satisfies the requirements of Revenue Ruling 81-100.

  • We call to your attention the fact that there is no case law, and Revenue Ruling 87-76 is the only ruling on which taxpayers can rely (i.e., the only ruling that is not a private letter ruling), dealing specifically with the application of the “continuity of business enterprise” requirement to a reorganization involving two or more investment companies.

  • However, because Revenue Ruling 87-76 is the only ruling on which taxpayers can rely (i.e., the only ruling that is not a private letter ruling) dealing specifically with the application of the "continuity of business enterprise" requirement to a reorganization involving investment companies, our opinion cannot be free from doubt.

  • This legally enforceable obligation is in accordance with the provisions of Revenue Ruling 69115, 19691 C.B. 50, and is for the purpose of entitling such employee to a business expense deduction for the taxable year in which the repayment is made to the Corporation.

  • In connection with this opinion, we call your attention to Revenue Ruling 87-76, 1987-2 C.B. 84, published by the Internal Revenue Service (“IRS”).

  • Although the IRS has issued many private letter rulings upholding reorganization status for transactions involving regulated investment companies, the only published guidance on the subject is Revenue Ruling 87-76, 1987-2 C.B. 84.


More Definitions of Revenue Ruling

Revenue Ruling means a "Revenue Ruling" (including any successor name to a Revenue Ruling) published in the Internal Revenue Bulletin (or successor publication).
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Revenue Ruling means the ruling requested, on behalf of certain -------------- corporations qualifying under Section 501(c)(25) of the Code, pursuant to a letter ruling request dated August 13, 1997, regarding the effect of a state law merger of such a corporation.
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Revenue Ruling means the Revenue Ruling attached hereto as Exhibit F and which was issued by Revenue Canada to Coopers & Xxxxxxx Chartered Accountants on March 7, 1997 regarding the proposed transactions among the Borrower, FinanceCo I, Palladium and the Beneficiary with respect to the Palladium Securities and the Palladium Loan Agreement.
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Revenue Ruling means any revenue ruling issued by the IRS.
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Revenue Ruling means rulings of the Puerto Rico taxing authorities providing for deductibility of contributions to employee plans of the New Company to fund Unfunded Liabilities as contemplated in Section 9.04 hereof.
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Related to Revenue Ruling

  • IRS means the United States Internal Revenue Service.

  • IRS Ruling shall have the meaning set forth in the Recitals.

  • Code Section 409A means section 409A of the Internal Revenue Code and the regulations thereunder.

  • Internal Revenue Service or “IRS” means the U.S. Internal Revenue Service or any successor thereto.

  • Section 409A means Section 409A of the Code and the regulations and other guidance promulgated thereunder.

  • Guidance means any guidance issued or updated by the UK Government from time to time in relation to the Regulations;

  • Treasury Regulations means regulations, including proposed or temporary regulations, promulgated under the Code. References herein to specific provisions of proposed or temporary regulations shall include analogous provisions of final Treasury Regulations or other successor Treasury Regulations.

  • Resource Adequacy Rulings means CPUC Decisions 00-00-000, 00-00-000, 00-00-000, 06- 06-024, 00-00-000 and any subsequent CPUC ruling or decision, or any other resource adequacy laws, rules or regulations enacted, adopted or promulgated by any applicable Governmental Authority, as such CPUC decisions, rulings, laws, rules or regulations may be amended or modified from time to time during the Term.

  • IRC means the Internal Revenue Code of 1986, as amended.

  • Tax Code means the Internal Revenue Code of 1986, as amended.

  • Tax Ruling as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement", as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.

  • the Code means the Pension Regulator’s Code of Practice No 14 governance and administration of public service pension schemes.

  • Section 409A of the Code means the nonqualified deferred compensation rules under Section 409A of the Code and any applicable treasury regulations and other official guidance thereunder.

  • Act of 2004 means the Public Service Management (Recruitment and Appointments) Act 2004;

  • advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;

  • Section 280G means Section 280G of the Code and the Treasury regulations promulgated thereunder or any similar or successor provision.

  • Act of 2003 means the Protection of Employees (Fixed-Term Work) Act 2003;

  • Act of 2001 means the Local Government Act 2001;

  • U.S. Treasury Regulations means the Treasury regulations of the Code. Reference to a specific Treasury Regulation or Section of the Code shall include such Treasury Regulation or Section, any valid regulation promulgated under such Section, and any comparable provision of any future legislation or regulation amending, supplementing or superseding such Section or regulation.

  • Code means the Internal Revenue Code of 1986, as amended.

  • Uniform Guidance means the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which supersedes requirements from OMB Circulars A-21, A-87, A-110, and A-122, OMB Circulars A-89, A-102, and A-133, and the guidance in Circular A-50 on Single Audit Act follow-up. The terms and conditions of the Uniform Guidance flow down to Awards to Subrecipients unless the Uniform Guidance or the terms and conditions of the Federal Award specifically indicate otherwise.

  • Act of 2007 means the Water Services Act 2007;

  • Act of 2006 means the Planning and Development (Strategic Infrastructure) Act 2006;

  • Tax Ordinance means the Israeli Income Tax Ordinance [New Version], 1961, as amended.

  • Tax Regulations means the regulations passed under the Tax Act, as amended from time to time. “Transfer Agent” means TSX Trust Company, the transfer agent and registrar for the Units.

  • Revenue means the price for iron ore from the mineral lease the subject of any shipment or sale and payable by the purchaser thereof to the Company or an associated company less all export duties and export taxes payable to the Commonwealth on the export of the iron ore and all costs and charges properly incurred and payable by the Company from the time the ore shall be placed on ship at the Company’s wharf to the time the same is delivered and accepted by the purchaser including —