Agribrands International, Inc. (NYSE: AGX) Friday (20 April) announced that the Company received a favorable tax ruling relating to the merger with Cargill, Incorporated. The ruling from the U.S. Internal Revenue Service confirms that the merger will not have an adverse effect on the tax-free treatment of the 1998 spin-off of Agribrands from Ralston Purina Company. The receipt of such a ruling is a condition to the Agribrands merger with Cargill.