Internal Revenue Bulletins  

August 2, 1993

Internal Revenue Bulletin No. 1993-26

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Rev. Rul. 93-51
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 August 1993.

Rev. Rul. 93-52
LIFO; price indexes; department store. The May 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, May 31, 1993.

Rev. Rul. 93-53
Classification of Florida limited liability company. An unincorporated organization formed and operating under the Florida Limited Liability Company Act is classified as a partnership for federal tax purposes under section 301.7701-2 of the regulations.

Notice 93-38
Countries that require participation in, or cooperation with, an international boycott are listed.

Notice 93-40
For acquisitions of indebtedness on or after March 21, 1991, and before December 28, 1992, a debtor and all holders of the indebtedness related tot he debtor may rely on the proposed regulations for determining the applicability of section 108(e)(4), the amount of discharge of indebtedness income realized, and the treatment of correlative adjustments if the proposed regulations are applied consistently by both the debtor and all related holders.

Announcement 93-104
Bexar County Medical Society Auxiliary, San Antonio, Texas, no longer qualifies as an organization, contributions to which are deductible under section 170 of the Code.


Notice 93-39
Guidelines are set forth for determining for July 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 93-103
A list is given of organizations now classified as private foundations and organizations that are not private operating foundations.


Announcement 93-102
New versions of forms that relate to tax-exempt bond issues have been released. The Service expects to further revise these tax-exempt bond forms to make them a better compliance tool.

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