Internal Revenue Bulletins  

March 8, 1993

Internal Revenue Bulletin No. 1993-10

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. 93-18
Low-income housing credit; state housing credit ceiling. The Service has ruled that a state may allocate in 1993 an amount equal to the sum of the population and returned credit components of its 1992 state housing credit ceiling, reduced by the aggregate housing credit dollar amount allocated for calender year 1992.

Rev. Rul. 93-19
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 March 1993.

T.D. 8470

Temporary and proposed regulations under section 482 of the Code relate to intercompany transfer pricing.


Rev. Proc. 93-17
Change in use of proceeds of tax-exempt bonds. Conditions are set forth which changes in the use of proceeds of State or local bonds will not result in those bonds being treated as violating certain requirements of sections 141 through 150 of the Code. Rev. Rul. 77-416 revoked.

Rev. Proc. 93-18
General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for the tax year 1993 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 92-37 superseded.

Announcement 93-36
The Service will establish a one year test to respond to requests for fact-filing information from firms in the tax professional community with respect to their employees and associates.

Announcement 93-37
T.D. 8448, 1992-50 I.R. B. 5, relating to enhanced oil recovery credit, is corrected.

Announcement 93-38
IA-57-89, 1993-6 I.R.B. 50, relating to the application of the alternative minimum tax to consolidated groups, is corrected.

Announcement 93-39
IA-17-90, 1993-4 I.R.B. 20, relating to reporting requirements for recipients of points paid on residential mortgages, is corrected.

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