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 ANNOUNCEMENT

Announcement 93-7
A public hearing will be held on February 16, 1993, on proposed regulations relating to the treatment of debt instruments with original issue discount and the imputation of interest on deferred payments under certain contracts for the sale or exchange of property.

Rev. Rul. 93-4
German unincorporated business organization; tax classification. The business organization (GmbH) formed under German law that was considered in Rev. Rul. 77-214 possesses the corporate characteristics of centralized management, limited liability, and free transferability, but not continuity of life. Therefore, the GmbH is classified as an association taxable as a corporation. Rev. Rul. 77-214 modified and superseded.

Rev. Rul. 93-5
Classification of Virginia limited liability company. M has associates and an objective to carry on business and divide the gains therefrom but lacks a preponderance of the four remaining corporate characteristics. Accordingly, M is classified as a partnership for federal tax purposes.

Rev. Rul. 93-6
Classification of Colorado limited liability company. An unincorporated organization operating under the Colorado Limited Liability Company Act is classified as a partnership for federal tax purposes under section 301.7701-2 of the regulations.

Notice 93-2
The proposed regulations (PS-91-90) will be amended to limit their application only to transactions in which affiliation exists immediately before the deemed redemption or distribution. Generally, application of any other affiliation rule will be prospective from the date of the issuance of subsequent regulations dealing specifically with the affiliation issue.

FI-189-84
Proposed regulations under sections 163, 446, 483, and 1271 through 1275 of the Code relate to the treatment of debt instruments with original issue discount and the imputation of interest on deferred payments under certain contracts for the sale or exchange of property.

PS-19-92
Proposed regulations under section 42 of the Code relate to low-income housing credit. A public hearing will be held on February 16, 1993.

Announcement 93-10
The Retired Officers Association, Inc., Alexandria, VA, no longer qualifies as an organization contributions to which are deductible under section 170 of the Code.

EMPLOYEE PLANS

Rev. Proc. 93-12
Amending plans to comply with section 401(a)(31) of the Code. This procedure provides a simplified method for certain plan sponsors to amend their plans to comply with section 401(a)(31) of the Code by adopting either a model amendment or a non-model amendment for approval by the Service. Rev. Procs. 89-9, 89-13, 90-17, 91-66, and 92-60 modified.

Notice 93-3
This notice provides additional guidance on the direct rollover, 60-day rollover, and 20-percent income tax withholding provisions of sections 401(a)(31), 402(c), and 3405(c) of the Code, as amended by the Unemployment Compensation Amendments of 1992 (UCA).

Announcement 93-8
Revised Form 5305 and revised Form 5305-A pertaining to Individual Retirement Accounts are now available from the Service. Also this announcement contains a model explanation of the minimum distribution requirements applicable to Individual Retirement Accounts.

Announcement 93-9
Copies of an examination guideline pertaining to qualification standards for plans that terminate without a determination letter are now available from the Service.

EMPLOYMENT TAXES

Notice 93-7
The rate of withholding under section 3402(q) of the Code on gambling proceeds increased from 20 to 28 percent, effective for payments of proceeds made on or after January 1, 1993. In addition, gambling proceeds won on or after January 1, 1993, are subject to withholding under section 3402(q) only if the gambling proceeds exceed $5,000.

ADMINISTRATIVE

Rev. Proc. 93-13
Accounting method change; deduction for amounts owed to related foreign persons. A procedure is provided for certain domestic taxpayers that are required by section 1.267(a)-3 of the regulations to change their method of accounting for deducting amounts owed to related foreign persons, to obtain expeditious consent for the first taxable year ending on or after December 31, 1992.

Announcement 93-1
Increased rate of backup withholding in Announcement 92-162, is amplified.