Internal Revenue Bulletins  

July 6, 1993

Internal Revenue Bulletin No. 1993-24

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Announcement 93-91
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.

Announcement 93-92
In connection with the publication of final regulations on arbitrage and related restrictions the Service announces that it will enhance its compliance program for tax-exempt bonds.


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.

T.D. 8476
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 local governments.

Notice 93-34
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.

Announcement 93-95
A list of organizations is provided that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.


Notice 93-95
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.


Announcement 93-93
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 93-36
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. 21) superseded.

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.

Announcement 93-94
INTL-401-88, 1993-10 I.R.B. 60 relating to intercompany transfer pricing, is corrected.

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