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Wendy，欧洲知名商学院国际金融专业，擅长翻译各种与私募基金相关的法律文件。