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.
Tax practitioners who wish to take the enrolled agent examination at a location outside
the U.S. should write or call their nearest Internal Revenue Service office for
information about where the exam will be held in their area.
In connection with the publication of final regulations on arbitrage and related
restrictions the Service announces that it will enhance its compliance program for
Rev. Rul. 93-42
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 July 1993.
Rev. Rul. 93-43
Insurance proceeds; loss of use of principal residence which was damaged or destroyed by a
casualty; exclusion of proceeds for increased living expenses. Insurance proceeds for
increased living expenses resulting from the loss of use of a principal residence damaged
or destroyed by a casualty are excluded from gross income. The increase in living expenses
is determined once, when the taxpayer regains use of a principal residence, rather than at
the end of each intervening tax year.
Rev. Rul. 93-44
LIFO; price indexes; department stores. The March 1993 Bureau of Labor Statistics price
indexes are accepted for use by department stores employing the retail inventory and
last-in, first-out inventory method for valuing inventories for tax years ended on, or
with reference to, March 31, 1993.
Rev. Rul. 93-45
Limited partnerships. The New Jersey Uniform Limited Partnership Law (1976) corresponds to
the Uniform Limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the
regulations. Rev. rul. 93-2 amplified.
Rev. Proc. 93-27
Receipt of a partnership profits interest for services. The Service provides guidance on
the federal income tax treatment of the receipt of a partnership profits interest for
services rendered to or for the benefit of the partnership.
Final regulations under sections 103, 147, 148, 149, and 150 of the Code relate to
arbitrage and related restrictions applicable to tax-exempt bonds issued by State and
The Service invites comments on issues that may be addressed in proposed regulations under
sections 30 and 179A of the Code relating to the credit for qualified electric vehicles
and the deduction for qualified clean-fuel vehicle property and refueling property.
Proposed regulations under section 863 of the Code relate to the source of scholarships
and fellowship grants.
A list of organizations is provided that no longer qualify as organizations contributions
to which are deductible under section 170 of the Code.
Guidelines are set forth for determining for June 1993, the weighted average interest rate
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.
Information is provided for filing protective claims for refund of tax paid under section
4661 of the Code with respect to taxable chemicals used as materials in the manufacture of
a substance (for which a determination under Notice 89-61, 1989-1 C.B. 717, is pending)
that was exported.
Notice is given of the conduct of the Service computer matching programs in accordance
with various provisions of section 6103 of the Code.
Del. Order 67
The authority to sign on behalf of the Commissioner, Internal Revenue Service, is given to
Margaret Milner Richardson, Commissioner, Internal Revenue Service. Del. Order 67 (Rev.
Del. Order 231 (Rev. 2)
The authority to make administrative determinations that interest is not due on erroneous
refunds is delegated to the levels of District Directors, Service Center Directors and the
Director, Austin Compliance Center and may be redelegated to the division chief level.
Del. Order 231 (Rev. 1) superseded.
INTL-401-88, 1993-10 I.R.B. 60 relating to intercompany transfer pricing, is corrected.
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