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.
Interest rates; underpayments and overpayments. The rate of
interest determined under section 6621 of the Code for the calendar
quarter beginning July 1, 1993, will be 6 percent for overpayments,
7 percent for underpayments, and 9 percent for large corporate
LIFO; price indexes; department stores. The February 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, February 28, 1993.
Office in the home expenses. The taxpayer was not entitled to a
deduction for home office expenses based on the relative importance
of the activities performed at each business location and the time
spent at each place. Commissioner v. Soliman.
Conf. Rept. 102-1018
This publication of the Conference Report replaces the Conference
Report published in 1993-11 I.R.B. 27, relating to tax provisions of
Pub. L. 102-486, Energy Policy Act of 1992.
Countries that require participation in, or cooperation with, an
international boycott are listed.
Proposed regulations under sections 246 and 1092 of the Code relate to
dividends received deductions and straddles.
A public hearing will be held on July 28 and 29, 1993, on proposed
examination guidelines regarding colleges and universities, as set
forth in Announcement 93-2, 1993-2 I.R.B. 39.
A list is given of organizations now classified as private foundations.
The oil spill excise tax described in section 4611(c)(B) of the Code
will be suspended as of July 1, 1993. Administrative.
Rev. Proc. 93-26
TAXLINK. TAXLINK is a test to evaluate the ability of the Service
to accept and accurately process taxpayers' electronic tax payment
information. This procedure explains eligibility, the types of
federal tax deposits that can be made through TAXLINK, enrollment
procedures and the obligations of taxpayers and their financial
Final regulations under section 7701 of the Code relate to the
characteristic of continuity of life of a limited partnership.
T.D.8416, 1992-1 C.B.173, relating to the limitation on passive
activity losses and credits, is corrected.
Del. Order 240
Delegation of authority is given to the Regional Commissioner,
Southwest Region, to determine the deduction of future dismantling
costs of the Prudhoe Bay facilities. Del. Order 190 supplemented and
The Service is interested in determining whether companies in the
private sector would establish a consortium to fund, design, build,
and maintain an electronic communications facility.
Philadelphia Service Center is offering its filers an alternative
way to file Forms 940, 941, or 941E. These forms can be filed via
diskette or electronically (via modem to modem).
T.D. 8470, 1993-10 I.R.B. 5, relating to intercompany transfer
pricing, is corrected.
GL-238-88, 1993-20 I.R.B. 31, relating to the use of facsimile
signatures on fiduciary returns, is corrected. (18) Announcement
93-89: GL-719-88, 1993-20 I.R.B. 33, relating to the place for
filing a lien on personal property, is corrected.
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