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. 93-31
Separate share of a trust as a qualified subchapter S trust. A separate and independent
share of a trust, within the meaning of section 663(c) of the Code, cannot qualify as a
qualified subchapter S trust if there is a remote possibility that the corpus of the trust
will be distributed during a lifetime of the current income beneficiary to someone other
than the beneficiary.
Final regulation under section 597 of the Code relate to transitional rules for the tax
treatment of Federal financial assistance.
Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax
Return, may be filed, and an automatic 4-month filing extension obtained, even thought he
properly estimated tax liability shown thereon is not paid when Form 4868 is filed.
Final regulation under section 7605 of the Code relate to the time and place of
This notice publishes the inflation adjustment factor and reference prices for calendar
year 1993 that are used in determining the availability of the renewable electricity
production credit under section 45(a) of the Code.
T.D. 8411, 1992-1 C.B. 254, relating to the definition of a resident alien, is corrected.
T.D. 8432, 1992-41 I.R.B. 11, relating to branch profits tax, is corrected.
The service is planning to conduct an automated pilot program during the 1993 filing
period for Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign
Corporations with all related schedules to be filed via magnetic tape, diskette or
Notice 93-14, 1993-9 I.R.B. 40, correcting PS-100-88, 1992-47 I.R.B. 16, relating to the
estate and gift tax valuation tables, is corrected.
An error in Publication 536, Net Operating Losses, and Publication 334, Tax Guide for
Small Business, is corrected.
Corrections are made to the exhibits printed with Rev. Proc. 93-18, General Rules and
specifications for private printing of Forms W-2 and W-3, 1993-10 I.R.B. 42. Corrected
exhibits will be included with the 1993 revision of Publication 1141 (the reprint of Rev.
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