Are Letter Rulings of Precedential Value to Third Parties

question 79

Essay

Are letter rulings of precedential value to third parties?

---

Definitions:

Void From The Outset

A legal term referring to agreements or contracts that are considered invalid and without effect from the moment they are created.

Uterine Tube

Also known as the fallopian tube, it is the path through which an egg travels from the ovary to the uterus.

Ampulla

A dilated portion of a canal or duct, such as those found in the gastrointestinal and reproductive tracts, which often plays a role in the storage of bodily fluids.

Infundibulum

Funnel-shaped structure or passage—for example, the infundibulum that attaches the hypophysis to the hypothalamus or the funnel-like expansion of the uterine tube near the ovary.