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.

T.D. 8471
Final regulation under section 597 of the Code relate to transitional rules for the tax treatment of Federal financial assistance.

Notice 93-22
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.

ADMINISTRATIVE

T.D. 8469
Final regulation under section 7605 of the Code relate to the time and place of examination.

Notice 93-23
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.

Notice 93-24
T.D. 8411, 1992-1 C.B. 254, relating to the definition of a resident alien, is corrected.

Notice 93-25
T.D. 8432, 1992-41 I.R.B. 11, relating to branch profits tax, is corrected.

Announcement 93-67
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 electronically.

Announcement 93-68
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.

Announcement 93-69
An error in Publication 536, Net Operating Losses, and Publication 334, Tax Guide for Small Business, is corrected.

Announcement 93-70
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. Proc. 92-18).