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. 93-21
Subchapter T; operating on a cooperative basis. The Service has
ruled that a cooperative that operates on a for-profit, nonpatronage
basis with nonmembers will not be precluded from being considered
"operating on a cooperative basis" simply because it does less than
50 percent in value of its business with members on a patronage
basis. Rev. Rul. 72-602 modified.
Rev. Rul. 93-22
LIFO; price indexes; department stores. The October 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, October 31, 1992.
Final and temporary regulations under sections 1502 of the Code
relate to deferred intercompany transactions and distributions of
property among members of a consolidated group.
Guidelines are set forth for determining for March 1993, the
weighted average interest rate and the resulting permissible range
of interest rates used to calculate current liabilty 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.
Railroad Retirement; rate determination; quarterly.
The Railroad Retirement Board has determined that the rate of tax
imposed by section 3221(c) of the Code shall be thirty-one cents for
the quarter beginning April 1, 1993.
Rev. Proc. 93-20
U.S.-India income tax treaty. This procedure sets forth the
exemptions, reliefs, or reductions in respect of taxes on income
from grants, schlorships, and employment that are available, under
Article 21(2) of the U.S.-India Income Tax Treaty, to an Indian
student or business apprentice who is present in the U.S. for
educational or training purposes.
Rev. Proc. 93-21
Per diem allowances. This procedure provides rules under which the
amount of ordinary and necessary business expenses of an employee
for lodging, meals, and/or individual expenses incurred while away
from home will be deemed substantiated when a payor provides an
optional method for employees and self-employed individuals to use
in computing the deductible costs of business meals and incidental
expenses paid or incurred while traveling away from home. Rev. Proc.
New registration category for exports of ozone-depleting chemicals
will appear on the next revision of Form 637 and the Instructions
for Form 637.
An error in Publication 534, Depreciation, is corrected.
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