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 has the meaning set forth in the Recitals.
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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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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.

  • The Administrator shall also follow the requirements set forth in Revenue Ruling 2003-43 and Notice 2006-69.

  • Such definition shall also include State Departments of Education pursuant to Revenue Ruling 73-607.

  • Updated income limits must be implemented pursuant to IRS Revenue Ruling 94-57, “Taxpayers may rely on a list of income limits released by HUD until 45 days after HUD releases a new list of income limits, or until HUD’s effective date for the new list, whichever is later.” Rents may be increased accordingly as the area median income increases.

  • Accordingly, the cents-per-mile rate may be reduced but by no more than 5.5 cents or the amount specified in any applicable Revenue Ruling or Revenue Procedure.

  • This is permitted by Federal Revenue Ruling 83-31 (1983) if the gross estate and the real estate are otherwise qualified.Decedent A, a widow, by will devised her 240-acre Iowa farm to her nephew, B, aged 52, and the nephew’s wife, C, aged 48, for their joint lives and for the life of the survivor, with the remainder to D and E in equal shares.

  • 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.

  • See Revenue Ruling 2004-82, Q9 for guidance on what constitutes reasonable attempts.

  • This authorization applies solely to a group trust fund exempt from taxation under Code §501(a) and the trust agreement of which satisfies the requirements of Revenue Ruling 81-100 (as modified and clarified by Revenue Ruling 2004-67), or any successor thereto.

  • Unlike a Treasury Regulation or a Revenue Ruling, an Action on Decision is not an affirmative statement of Service position.


More Definitions of Revenue Ruling

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 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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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 a "Revenue Ruling" (including any successor name to a Revenue Ruling) published in the Internal Revenue Bulletin (or successor publication).
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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 Code and all regulations issued thereunder and applicable guidance thereto.

  • Internal Revenue Service means the United States Internal Revenue Service.

  • 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 the regulations promulgated under the Code.

  • 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 United States Treasury Regulations promulgated pursuant to sections 103 and 141 through 150 of the Code. “Yield” of

  • 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 — (1) ocean freight; (2) marine insurance; (3) port and handling charges at the port of discharge; (4) all costs properly incurred in delivering the ore from port of discharge to the smelter and evidenced by relevant invoices; (5) all weighing sampling assaying inspection and representation costs; (6) all shipping agency charges after loading on and departure of ship from the Company’s wharf; and (7) all import taxes by the country of the port of discharge;