There are no links to the official documents for the years 1989 through 1995.
The information below can only be used as help for further research, as
there is not enough information here to rely on for official guidance.
For that you need to obtain a copy of the complete document.
Rev. Rul. 94-52
Low-income housing credit; satisfactory bond; "bond factor" amounts
for July, August, and September 1994. This ruling announces the
monthly bond factor amounts to be used by taxpayers who dispose of
qualified low-income buildings or interests therein during the
months of July, August, and September 1994.
Rev. Rul. 94-54
LIFO; price indexes; department stores. The May 1994 Bureau of Labor
Statistics price indexes are accepted for use by department stores
employing the retail inventory and last-in, first-out inventory
methods for valuing inventories for tax years ended on, or with
reference to, May 31, 1994.
Final and temporary regulations under section 985 of the Code relate
to computation and characterization of income or earnings and
profits under the dollar approximate separate transactions method of
Proposed regulations under section 985 of the Code relating to the
change from the dollar approximate separate transactions method
(DASTM) to the profit and loss method of accounting.
A list is provided of organizations that no longer qualify as
organizations to which contributions are deductible under section
170 of the Code.
Guidelines are set forth for determining for August 1994, the
weighted average interest rate and the resulting permissible range
of interest rates used to calculate current liability for purposes
of the full funding limitation of section 412(c)(7) of the Code as
amended by the Omnibus Budget Reconciliation Act of 1987.
Examination guidelines pertaining to sections 401(k) and 401(m) of
the Code, the valuation of plan assets, prohibited transactions and
compliance with the qualification standards on plan termination have
been finalized. In addition, examination guidelines pertaining to
self-employed individuals is now available.
A petition to add dimethyl-2,6-naphthalene dicarboxylate to the list of
taxable substances in section 4672(a)(3) of the Code has been filed.
Petitions to add phosphorous trichloride and phosphorous
pentasulfide to the list of taxable substances in section 4672(a)(3)
of the Code have been filed.
This notice explains the new certification procedure established
under the new U.S.-Netherlands Treaty to assist taxpayers in
determining whether they are entitled to the benefits of the treaty. A
copy of Form IB 93 USA is also printed.
Final regulations under section 6323 of the Code relate to the place
for filing a notice of tax lien against personal property.
The Service has granted relief to taxpayers in the designated
disaster area of the southeastern U.S. who are unable to meet their
federal tax obligations because of the recent flooding. This
announcement extends the time for filing with respect to pension
and other employee benefit plans to October 17, 1994.
New Form 8847, Credit for Contributions to Certain Community
Development Corporations, is now available.
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