Private Letter Ruling - Law Dictionary Search Results
Home Dictionary Name: private letter rulingprivate 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 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 ...
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...
Letters of marque
Letters of marque, commissions for extraordinary reprisals for reparation to merchants taken and despoiled by strangers at sea, grantable by the Secretaries of State, with the approbation of the Sovereign and Council; and usually in time of war, etc., ex Merc. 173. The words marque and reprisal are used as synonymous terms, although the latter is, strictly, taking in return; the former passing the frontiers in order to such taking, Du Cange, tit. 'Marcha.'These letters are grantable by the law of nations, wherever the subjects of one state are oppressed and injured by those of another, and justice is denied by that state to which the oppressor belongs. In this case letters of marque and reprisal may be obtained in order to seize the bodies or goods of the subjects of the offending state, until satisfaction be made, wherever they happen to be found; and, in fact, this custom seems dictated by nature. The necessity, however, is obvious of calling in the sovereign power to determine when ...
Private International law
Private International law, or as it is sometimes called 'Conflict of Laws', is simply a branch of the civil law of the State evolved to due justice between litigating parties in respect of transactions or personal status involving a foreign element. The rules of private international law of each State must, therefore, in the very nature of things differ, but by the comity of nations certain rules are recognised as common to civilised jurisdictions. Through part of the judicial system of each State these common rules have been adopted to adjudicate upon disputes involving a foreign element and to effectuate judgments of foreign courts in certain matters, or as a result of international conventions, R. Vishwanthan v. Rukh-ul Mulk Syeb Abdul Wajid, AIR 1963 SC 1 (14): (1963) 3 SCR 22....
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...
Right of private defence
Right of private defence, the right of private defence of person and property is recognised in all free, civilised, democratic societies within certain reasonable limits. Those limits are dictated by two considerations: (1) that the same right is claimed by all other members of the society and (2) that it is the State which generally undertakes the responsibility for the maintenance of law and order. The citizens, as a general rule, are neither expected to run away of safety when faced with grave and imminent danger to their person or property as a result of unlawful aggression, nor are they expected, by use of force, to right the wrongs done to them or to punish the wrongdoer for commission of offences. The right of private defence serves a social purpose and as observed by the Supreme Court more than once there is nothing more degrading to the human spirit than to run away in face of peril. But this right is basically preventive and not punitive, Gottipulla Venkata Siva Subbrayanam v...
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....
Private member
Private member, is a member of a legislature other than a minister, Rules of Procedure and Conduct of Business in Lok Sabha, 10th Edn., 2002, r. 2(1); Rules of Procedure and Conduct of (Rajya Sabha) Business in the Council of States, 5th Edn., 2000, r. 2(1)....
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