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 June 18, 1993, on proposed
regulations relating to research or experimental expenditures.
Rev. Rul. 93-30
Classification of Nevada Limited Liability Company Act is classified
as a partnership for federal tax purposes under section 301.7701-2
of the Procedure and Administration Regulations.
Proposed regulations under section 174 of the Code relate to
research or experimental expenditures.
A list of organizations now classified as private foundations.
The enhanced oil recovery credit for taxable years beginning in the
1992 calender year is determined without regard to the phase-out for
crude oil price increases.
T.D. 8098, 1986-2 C.B. 198, relating to the requirements of
reporting cash payments in excess of $10,000 received in a trade or
business, is corrected.
Lenders that want to change from an accounting method for loan
origination costs when paid should not, at this time, request
permission from the National Office to make the change.
New revisions of both Form706, Untied States Estate (and
Generation-skipping Transfer) Tax Return, and its instructions, and
Form 706-NA, United States Estate (and Generation-skipping Transfer)
Tax Return , Estate of nonresident not a citizen of the United States,
and its instructions, will be available soon.
New Form 8833, Treaty-Based Return Position Disclosure Under Section
6114 or 7701(b), has developed and is now available.
Errors in Publication 1212, List of Original Discount Instruments
(Rev. November 92), are corrected.
T.D. 8462, 1993-9 I.R.B. 22, relating to the definition of an
affiliated group, is corrected.
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