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.

SPECIAL ANNOUNCEMENTS

Announcement 93-3
A public hearing will be held on March 19, 1993, on proposed regulations relating to the federal tax treatment of qualified accelerated death benefits under life insurance contracts.

Announcement 93-4
A public hearing will be held on February 3, 1993, on proposed regulations relating to partnership transactions involving equity interests of a partner.

INCOME TAX

T.D. 8450
Final regulations under section 7704 of the Code relate to transition rules applicable to certain publicly traded partnerships.

T.D. 8452
Final regulations under section 6045 of the Code relate to information returns of brokers.

FI-25-92
Proposed regulations under sections 101 and 7702 of the Code relate to federal tax treatment of qualified accelerated death benefits under life insurance contracts.

PS-91-90
Proposed regulations under section 337 of the Code relate to partnership transactions involving equity interests of a partner.

EMPLOYEE PLANS

Rev. Proc. 93-9
Extended reliance procedure. This procedure provides extended reliance for eligible individually designed plans, and extends the period of extended reliance already available to certain master and prototype (M&P) and regional prototype plans. Rev. Procs. 89-9 and 89-13 modified.

Notice 93-5
Guidelines are set forth for determining for December 1992, 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.

EXEMPT ORGANIZATIONS

Announcement 93-2
The Service has developed proposed examination guidelines for agents to use in examinations of colleges and universities. Public comments are being requested.

EMPLOYMENT TAXES

EE-12-92
Proposed regulations under section 6205 of the Code relate to interest-free adjustments of underpayments of employment taxes. A public hearing will be held on February 24, 1993.

EXCISE TAXES

Rev. Rul. 93-3
Deposits. Obsolete revenue ruling relating to deposits of excise taxes are listed.

Rev. Proc. 93-11
Deposits. Obsolete revenue procedures relating to deposits of excise taxes are listed.

ADMINISTRATIVE

Rev. Proc. 93-8
Electronic filing; Form 1040. Participants in the electronic filing program for Form 1040, U.S. Individual Income Tax Return, are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 91-69 superseded.

T.D. 8453
Final regulations under section 7429 of the Code relate to the review of jeopardy levy or assessment procedures.

GL-709-88
Proposed regulations under section 6331 of the Code relate to the authority to collect taxes by means of levy and distraint.

Notice 93-6
T.D. 8357, 1991-2 C.B. 181, relating to certain cash or deferred arrangements and employee and matching contributions under employee plans, is corrected.

Announcement 93-6
T.D. 8432, 1992-41 I.R.B. 11, relating to branch profits tax, is corrected.

Announcement 93-5
CO-99-91, 1992-48 I.R.B. 22, relating to limitations on corporate net operating losses, is corrected.