{"id":362617,"date":"2013-01-28T16:34:14","date_gmt":"2013-01-28T21:34:14","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/dictionary\/definition\/letter.html"},"modified":"2013-01-28T16:34:14","modified_gmt":"2013-01-28T21:34:14","slug":"letter","status":"publish","type":"dictionary","link":"https:\/\/dictionary.findlaw.com\/definition\/letter.html","title":{"rendered":"Letter"},"content":{"rendered":"\n
\n

term:<\/p>\n

<\/h1>\n\n
\n

n<\/p><\/dt>\n

1<\/b> :<\/b> a direct written statement addressed to an individual or organization
;broadly<\/i>
:<\/b> an official communication see also counterletter<\/a> <\/p>\n

determination letter<\/b>
:<\/b> 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 <\/p>\n

information letter<\/b>
:<\/b> 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 <\/p>\n

letter of intent<\/b>
:<\/b> a letter in which the intention to enter into a formal agreement (as a contract) or to take some specified action is stated <\/p>\n

letter ro·ga·to·ry<\/b>
[-rō-gə-tȯr-ē]
[probably partial translation of Medieval Latin littera rogatoria<\/i> letter of request]
:<\/b> a formal written request by a court to a court in a foreign jurisdiction to summon and examine a witness in accordance with that jurisdiction’s procedures (as oral interrogatories) usually used in pl. <\/p>\n

90-day letter<\/b>
:<\/b> a letter from the Internal Revenue Service notifying a taxpayer of a determination of a deficiency NOTE: A taxpayer has 90 days from the date of the mailing of the 90-day letter to petition for a redetermination of the deficiency in the U.S. Tax Court. <\/i> <\/p>\n

no-action letter<\/b>
:<\/b> a letter from an attorney for the Securities and Exchange Commission recommending that the Commission take no prosecutorial action with regard to a suspected and investigated violation of SEC rules or regulations <\/p>\n

opinion letter<\/b>
:<\/b> a letter in which an opinion (as of a court or attorney) is given <\/p>\n

ruling letter<\/b>
:<\/b> determination letter <\/a> in this entry <\/p>\n

30-day letter<\/b>
:<\/b> a letter from the Internal Revenue Service to a taxpayer who has been audited and disputes the auditor’s determination that sets out the taxpayer’s right to appeal NOTE: A taxpayer has 30 days from the time of the mailing of the 30-day letter to respond. <\/i>
2<\/b> :<\/b> a written communication usually from a court containing a grant (as of a right) or an appointment usually used in pl. [s<\/i> of guardianship] <\/p>\n

letter of attorney<\/b>
:<\/b> power of attorney <\/a> <\/p>\n

letter of marque<\/b>
[-mÄ rk]
[Anglo-French mark, marque<\/i> right of retaliation, from Middle French marque<\/i>, from Old ProvenÇal marca<\/i>, from marcar<\/i> to mark, seize as pledge]
:<\/b> a letter from a government formerly used to grant a private person the power to seize the subjects of a foreign state
;specif<\/i>
:<\/b> authority granted to a private person to fit out an armed ship to plunder the enemy usually used in pl. often used in the phrase letters of marque and reprisal<\/i> [the Congress shall have power…to declare war, grant letters of marque<\/i> and reprisal, and make rules concerning captures on land and water “U.S. Constitution<\/i> art. I”] <\/p>\n

letters of administration<\/b>
:<\/b> a letter from a probate court that appoints the addressee administrator of an estate <\/p>\n

letters patent<\/b>
:<\/b> a letter (as from a government) that grants a designated person a right (as to property) and that is in a form open for public inspection
:<\/b> patent <\/a> <\/p>\n

letters testamentary<\/b>
:<\/b> a letter from a probate court that appoints or confirms the addressee as executor of an estate
3<\/b> :<\/b> letter of credit <\/a> <\/p>\n<\/dd>\n<\/dl>\n

Source: Merriam-Webster’s Dictionary of Law \u00a91996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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