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 October 5, 1993, on proposed
regulations relating to deduction for certain foreign deferred
Final regulations and withdrawal of proposed regulations that remove
final and temporary regulations under 26 CFR parts 1, 5, 5c, 12, 54,
and 602 relating primarily to provisions of prior law.
Proposed regulations under section 404A of the Code relate to
deduction for certain foreign deferred compensation plans.
A list of organizations is provided that no longer qualify as
organizations, contributions to which are deductible under section
170 of the Code.
Rev. Rul. 93-38
Classification of Delaware limited liability company. The Delaware
Limited Liability Company Act contains numerous provisions that can
be modified by a limited liability company agreement; accordingly,
depending on the provisions of the limited liability company
agreement, a Delaware limited liability company can assume the
characteristics either of a corporation or of a partnership for
federal tax purposes.
Errors in Instructions for Form 5472 (Revised March 1992),
Information Return of a 25% Foreign-Owned U.S. Corporation or
Foreign Corporation Engaged in a U.S. Trade or Business, are
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