Ruling
(d) Ruling. A ruling is a written statement issued by the National Office to a taxpayer or to the taxpayer's authorized representative (as such term is defined in 601.201(e)(7) of this chapter) on behalf of the taxpayer, that interprets and applies tax laws to a specific set of facts. A ruling generally recites the relevant facts, sets forth the applicable provisions of law, and shows the application of the law to the facts.