revenue ruling

Revenue Ruling. An official interpretation by the IRS of the proper application of the tax law to a specific transaction. • Revenue Rulings carry some authoritative weight and may be relied on by the taxpayer who requested the ruling. — Abbr. Rev. Rul. [Cases: Internal Revenue 3043, 3049.]

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词条贡献者

译者崇载，国际名校知识产权法专业，擅长翻译有关人工智能、机器学习和机器人技术领域的法律文件。