Internal Revenue Bulletins  

May 17, 1993

Internal Revenue Bulletin No. 1993-20

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.


Announcement 93-74
The public hearing on proposed regulations relating to exports of ozone-depleting chemicals and to certain medical uses of ozone-depleting chemicals originally scheduled for May 27, 1993, is cancelled.


Rev. Rul. 93-37
LIFO; price indexes; department stores. The January 1993 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, January 31, 1993.

Proposed regulations under section 6695 of the Code relate to use of facsimile signatures on fiduciary returns.


Proposed regulations under section 4612 of the Code relate to taxes imposed on natural gasoline.


Rev. Proc. 93-24
Reproduction of forms; Forms 1096, 1098, 1099 series, 5498, and W-2G. Requirements are set forth for reproducing paper substitutes for Forms 1096, 1098, 1099 series, 5498, and W-2G, and for furnishing substitute statements to form recipients. Rev. Proc. 92-30 superseded.

Notice 93-30
This notice announces the applicable percentages used in computing percentage depletion for marginal production for the 1991, 1992, 1993 calendar years.

Proposed regulations under section 6323 of the Code relate to the place for filing a lien on personal property.

Announcement 93-75
FI-189-84, 1993-3 I.R.B. 21, relating to the treatment of debt instruments with original issue discount and the imputation of interest on deferred payments under certain contracts for the sale or exchange of property, is corrected.

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