Notice of Public Ruling 1. This is a notice of a public ruling made under section 91d of the Tax Administration Act 1994. 2. Public ruling No. 98/7 entitled ``Easements deductibility of the costs of preparation, stamping, and registration'' will appear in Inland Revenue's Tax Information Bulletin, Vol. 10, No. 12 of December 1998. 3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington. MARTIN SMITH, General Manager (Adjudication & Rulings).