Internal Revenue Bulletins  

May 3, 1993

Internal Revenue Bulletin No. 1993-18

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Rev. Rul. 93-32
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for May 1993.

Rev. Rul. 93-33
LIFO; price indexes; department stores. The November 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, December 31, 1992.

T.D. 8473
Temporary and final regulations under section 280F of the Code relate to limitations on depreciation for luxury automobiles and other listed property leased after December 31, 1992.

Announcement 93-71
A list of organizations is provided that no linger qualify as organizations, contributions to which are deductible under section 170 of the Code.


Notice 93-26
This notice provides guidance concerning the time period for providing the written explanation required under section 402(f) of the Code and the time period for satisfying the consent requirements of section 411(a)(11). The notice also provides that amounts paid under an annuity contract purchased for and distributed to a participant by qualified plan may be eligible rollover distributions.

Notice 93-27
Guidelines are set forth for determining for April 1993, the weighted average interest rates and the resulting permissible range of interest rates used to calculate current liability 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.


Rev. Proc. 93-3A
Supplement to Rev. Proc. 93-3; areas in which advance rulings will not ordinarily be issued. This procedure supplements Rev. Proc. 93-3, 1993-1 I.R.B. 71, by adding to it an inadvertently omitted provision under section 4.01(49) concerning section 7701 of the Code. Rev. Proc. 92-87 superseded.

Rev. Proc. 93-22
Withholding exemption for income exempt under treaty. Alien teachers, students, and researchers may claim a withholding exemption for income exempt under treaty. Rev. Procs. 87-8 and 87-9 modified.

Notice 93-28
This notice publishes inflation adjustment factor, nonconventional fuel source credit, and the reference price for calendar year 1992 that determines the availability of the credit for producing fuel from a nonconventional source under section 29 of the Code.

Notice 93-29
This notice provides guidance on the effective date of an amendment to section 162(a) of the Code by the Energy Policy Act of 1992. The amendment is effective for costs paid or incurred after December 31, 1992. The notice also invites the public to submit comments on issues arising in connection with the new 1-year rule.

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