Internal Revenue Bulletins  

April 12, 1993

Internal Revenue Bulletin No. 1993-15

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. 93-25
Low-income housing credit; satisfactory bond; "bond factor" amounts for January, February, and March 1993. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the months of January, February, and March 1993.

Rev. Rul. 93-26
Intergrated oil companies; amortization of intangible drilling and development costs. A taxpayer that has begun amortizing intangible drilling and development costs (DC) under section 291(b) of the Code must continue to amortize any undeducted IDC if the taxpayer ceases to be an intergrated oil company in a later year. If the taxpayer disposes of the property during amortization period, the amortizated amount is included in basis.

Rev. Rul. 93-27
Bad debt deduction; child support payments. A taxpayer is not entitled to a bad debt deduction for the amount of the taxpayer's own payment in support of the taxpayer's children caused by an arrearage in court-ordered child support payments owed by a former spouse.


Rev. Rul. 93-28
Special use value; farms; interest rates. The 1993 interest rates to be used in computing the special use value of farm real property for which the election is made under section 2032A of the Code are listed for estates of decedents.

Rev. Rul. 93-29
Civil Service Retirement System and QTIP. Rev. Rul. 72-62, 1972-1 C.B. 311, and Rev. Rul. 70-514, 1970-2 C.B. 198, dealing with the gift tax treatment of the Civil Service Retirement System Survivor annuity under prior law, are obsolete.


Notice 93-18
INTL-941-86, INTL-656-87, and INTL-704-87, 1992-1 C.B. 1124, relating to the treatment of shareholders of certain passive foreign investment companies, are corrected.

Notice 93-19
PS-4-89, 1992-50 I.R.B. 42, relating to the disposition of an interest in a nuclear power plant, is corrected.

Del. Order 241
Delegation of authority is given to administer the Voluntary Compliance Resolution Program described in Rev. Proc. 92-89, 1992-46 I.R.B. 27.

Announcement 93-55
Errors in Publication 721, Tax Guide to U.S. Civil Service Retirement Benefits, are corrected.

Announcement 93-56
EE-42-92, 1993-5 I.R.B. 16, relating to certain cash or deferred arrangements under employment plans, is corrected.

Announcement 93-57
PS-73-88, 1993-4 I.R.B. 30, relating to generation-skipping transfer tax, is corrected.

Announcement 93-58
PS-102-88, 1993-4 I.R.B. 48, relating to the martial deduction provisions of the income, gift, and estate tax chapters of the Code, is corrected.

Announcement 93-59
T.D. 8468, 1993-9 I.R.B. 32, relating to the TeleFile Voice Signature Test, is corrected.

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