One of the finest outdoor shopping destinations in the area, our mall is conveniently located off Interstate 5, (exit 202) in Tulalip, Washington, and is approximately 30 minutes north of Seattle and two hours south of Vancouver, BC.
Definition of ruling. : an official or authoritative decision, decree, statement, or interpretation (as by a judge on a point of law)
Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. A private letter ruling binds both the IRS and the requesting taxpayer (in the event the matter is further disputed or litigated), but only those parties. Thus, a private ruling may not be cited or relied upon as precedent by other taxpayers.