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.
A public hearing will be held on March 31, 1993, on proposed
regulations relating to the application of section 514(c)(9)(E) of
the Code to partnerships in which one or more (but not all) of the
partners are qualified tax-exempt organizations within the meaning
of section 514(c)(9)(C).
A public hearing will be held on April 5, 1993, on proposed
regulations relating to low-income housing credit.
A public hearing will be held on April 16, 1993, on proposed
regulations relating to contributions of property to a partnership.
Rev. Rul. 93-10
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of sections 1274,
1288, 382, and other sections of the Code, tables set forth the
rates for February 1993.
Rev. Rul. 93-8
Maintenance requirement for pooled income funds. The Service
revokes Rev. Rul. 92-108, effective as of December 21, 1992, the
date of its publication in the Internal Revenue Bulletin.
Rev. Rul. 93-9
LIFO; price indexes; department stores. The August 1992 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, August 31, 1992.
Final regulations under section 985 of the Code relate to change in
Proposed regulations under section 401(k) of the Code relate to
certain cash or deferred arrangements under employee plans.
Proposed regulations under section 898 of the Code relate tot he
required taxable year of certain foreign corporations beginning
after July 10, 1989.
Proposed regulations under section 985 of the Code relate to change
from profit and loss method to the dollar approximate separate
transactions method of accounting (DASTM).
Proposed regulations under section 704 of the Code relate to
contributions of property to a partnership.
Proposed regulations relate to application of section 514(c)(9)(E)
of the code to partnerships in which one or more (but not all) of
the partners are qualified organizations within the meaning of
Proposed regulations under section 42 of the Code relate to
low-income housing credit.
Rev. Proc. 93-10
Opinion and notification letters; nonstandardized safe harbor plans.
Procedures are set forth for requesting opinion, notification, and
determination letters for nonstandardized safe harbor plans. This
is a new category of prototype plan that will enable employers to
adopt nonstandardized plans that offer assurance that certain
nondiscrimination requirements will automatically be satisfied.
Rev. Procs. 89-9 and 89-13 supplemented and Rev. Proc. 91-66
Guidelines are set forth for determining for January 1993, 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.
The Service announces that pending further study, Rev. Rul. 92-108
is revoked, effective as of December 21, 1992.
An error in Publication 1212, List of Original Issue Discount
Instruments (Rev. November 92), is corrected.
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