Internal Revenue Bulletins  

July 29, 1993

Internal Revenue Bulletin No. 1993-25

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.


Rev. Rul. 93-46
Section 29 credit; royalty owners. The owner of a royalty interest is allowed an allocable share of the credit provided in section 29 of the Code where the mineral in which the royalty owner has an interest is a qualified fuel when extracted.

Rev. Rul. 93-47
LIFO; price indexes; department stores. The April 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, April 30, 1993.

Rev. Rul. 93-49
Classification of Illinois limited liability company. Because of the flexibility accorded by the Illinois Limited Liability Company Act, an Illinois limited liability company may be classified as a partnership or as an association taxable as a corporation depending upon the provisions adopted in the limited liability company's articles of organization or operating agreement.

Rev. Rul. 93-50
Classification of West Virginia limited liability company. An unincorporated organization operating under the West Virginia Limited Liability Company Act is classified as a partnership for Federal tax purposes under section 301.7701-2 of the regulations.

Notice 93-37
The effective dates, including transition dates, of regulations under sections 101, 7702, and 7702A of the Code (Fl-25-92, Qualified Accelerated Death Benefits will no be earlier than the date of publication of final regulations in the Federal Register. A conformity period with respect to any new rules is anticipated.

T.D. 8479
Final regulations under section 60501 of the Code relate to returns relating to cash in excess of $10,000 received in a trade or business.

T.D. 8480
Final regulations under section 911 of the Code relate to the extension of time for making a valid election to exclude foreign earned income and housing cost amounts.

Announcement 93-96
Clayton University, St. Louis, MO, no longer qualifies as an organization, contributions to which are deductible under section 170 of the Code.


Rev. Rul. 93-48
Value of transfers. The Service has adopted the result of recent court decisions, which hold that post-death interest accruing on deferred federal estate tax payable from a testamentary transfer does not ordinarily reduce the date-of-death value of the transfer. Rev. Rul. 82-6 revoked; Rev. Ruls. 66-233 and 73-98 modified; Rev. Rul. 80-159 clarified.


T.D. 8481
Final regulations under section 301.9100-1 of the regulations relate to extension of time for making elections.

Rev. Proc. 93-28
Extension of time for making elections. This procedure modifies Rev. Proc. 92-85 by, among other things, bringing it into conformity with new sections 301.9100-1(b) of the Administration and Procedural Regulations and 1.911-7(a)(2)(i)(D) of the regulations.

Rev. Proc. 93-29
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 1993 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.

Rev. Proc. 93-30
Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1993 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.

Rev. Proc. 93-31
Information returns; magnetic media reporting. Specifications are set forth for fining 1993 Forms 1098, 1099 series, 5498, and W-2G on magnetic tape, tape cartridge, 5 1/4 inch magnetic diskette, 3 1/2 inch diskette, and by electronic filing. Rev. Proc. 92-46 superseded.

Announcement 93-97
The announcement of annual Information Reporting Program seminars, including schedule of cities, dates and contact telephone numbers, is shown.

Announcement 93-98
Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev.November 92), is shown.

Announcement 93-99
EE-14-81, 1993-21 I.R.B. 10, relating to the deduction for certain foreign deferred compensation plans, is corrected.

Announcement 93-100
EE-9-92, 1993-22 I.R.B.20, relating to supplemental annuity tax under the Railroad Retirement Tax Act (RRTA), is corrected.

Announcement 93-101
EE-63-92, 1993-22 I.R.B. 22, relating to the updating of Railroad Retirement Tax Act (RRTA) regulations, is corrected.

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