Letter Ruling - Law Dictionary Search Results
Home Dictionary Name: letter rulingletter ruling
letter ruling : a ruling (as of a court or administrative agency) that is made in a letter (as an opinion or determination letter) ;also : determination letter at letter ...
private letter ruling
private letter ruling : a letter from the Internal Revenue Service to an individual taxpayer setting out the agency's interpretation of the tax rules relating to a specific situation or transaction proposed by the taxpayer ...
letter
letter 1 : a direct written statement addressed to an individual or organization ;broadly : an official communication see also counterletter determination letter : a letter from an administrative agency (as the Internal Revenue Service) usually in response to a request in which a determination, decision, or ruling (as whether an organization qualifies as charitable) is made information letter : a letter from an administrative agency usually in response to a request that provides information and esp. that simply calls attention to an interpretation or principle of law letter of intent : a letter in which the intention to enter into a formal agreement (as a contract) or to take some specified action is stated letter ro·ga·to·ry [-rō-gə-tȯr-ē] [probably partial translation of Medieval Latin littera rogatoria letter of request] : a formal written request by a court to a court in a foreign jurisdiction to summon and examine a witness in accordance...
ruling letter
ruling letter see letter ...
Letters of request
Letters of request: (1) The mode of commencing an original suit in the Court of Arches, instead of proceeding in the first instance in the Consistory Court. These letters dispense with instituting a suit in an inferior ecclesiastical jurisdiction, and authorize it in the superior Court, otherwise only a Court of Appeal. The judge of the inferior Court waives his jurisdiction, which attaches to the appellate Court, without consent from the intended defendant, 1 Hagg. Eccl. R. 4, note (a).See also (English) Church Discipline Act, 1840 (3 & 4Vict. c. 86), s. 13, by which a bishop may send a case by letters of request to the Court of Appeal to the province.(2) The words 'letters of request' are used with reference to the 'request to examine witnesses in lieu of a commission,' which may be made under R.S.C., Ord. XXXVII., r. (6) (a), to the courts of foreign countries and the Colonies. It is the only method of obtaining evidence in some countries. See notes to the above rule in Annual Pract...
Best evidence rule
Best evidence rule, is rule of evidence in order to prove what is said or pictured in a writing, recording, or photograph the original must be privileged unless the original is lost, destroyed, or otherwise, unobtainable, Webster's Dictionary of Law, Indian Edn. (2005), p. 49.Best evidence rule, is the rule when the judges and sages of the law have laid down that there is but one general rule of evidence, the best that the nature of the case will allow, Omychnd v. Barker, (1745) 1 Atk 21.Best evidence rule, means the rule requires in effect that the best or most direct evidence of a fact should be adduced or its absence accounted e.g. the best evidence of the existence of the contents of a letter i.e. its production in court. The rule no longer applies as the court admits all relevant evidence, Kajaal v. Nable, (1982) 75 Cr App 149....
Macnaughton's Case, Rules in
Macnaughton's Case, Rules in [4 St. Tr. (N.S.) 847]. A discussion took place in the House of Lords upon the direction to the jury by Tindal, C.J., in the trial of Macnaughton, and as a result a series of questions were put to the judges. The answers of the majority constitute 'the rules in Macnaughton's case,' and have been accepted as laying down the law as to insanity with reference to criminal responsibility. See Archbold, Crim. Pleading, etc., 25th Edn., p. 15 et seq. The rules have been the subject of much discussion and criticism by political, medical, and legal writers (see, for example, Lord Birkenhead's letter to The Times, May 26th, 1924). The main rule which is laid down is, that in order to establish a defence on the ground of insanity, it must be proved that, at the time of the committing of the act, the person accused was labouring under such a defect of reason, from disease of the mind, as not to know the nature and quality of the act he was doing, or, if he did know it,...
As far as possible occurring in letters patent
As far as possible occurring in letters patent, are directly and consequently a rule framed by High Court thereunder if inconsistent with the provision of CPC, would prevail over the latter, Iridium India Telecom Ltd. v. Motorola Inc, (2005) 2 SCC 145....
letter of credit
letter of credit :a document issued to a beneficiary at the request of the issuer's customer in which the issuer (as a bank) promises to honor a demand for payment by the beneficiary in order to satisfy or secure the customer's debt compare guaranty NOTE: A letter of credit is usu. requested by a buyer of merchandise (the issuer's customer) to be issued to the seller (the beneficiary) in order to secure the payment for the merchandise. In effect the letter of credit is considered to extend a line of credit or substitute the issuer's credit for the customer's. commercial letter of credit : a letter of credit which is used to satisfy payment for merchandise and which usually requires the beneficiary to present a draft and some documentary proof (as of shipment or receipt of the merchandise) when making a demand for payment irrevocable letter of credit : a letter of credit which the issuer cannot revoke or modify without the consent of the issuer's customer or the beneficiary stan...
Letters-patent, or letters overt
Letters-patent, or letters overt [fr. liter' patentes, Lat.], writings of the sovereign, sealed with the Great Seal of England, whereby a person or public company is enabled to do acts or enjoy privileges which he or it could not do or enjoy without such authority. They are so called because they are open with the seal affixed and ready to be shown for confirmation of the authority thereby given. Peers are sometimes created by letters-patent, and letters-patent of precedence were granted to barristers. By letters-patent aliens are made denizens, and especially new inventions are protected; hence the incorporeal chattel of patent-right.A 'patent-right' is a privilege granted by the Crown to the first inventor of any new contrivance in manufactures, that he alone shall be entitled, during a limited period, to make Articles according to his own invention--Statute of Monopolies, 21 Jac. 1, c. 3.To be the subject of a patent-right an article must be material and capable of manufacture, an i...
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