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. 93-54
Section 29 credit; recompletions. If a well that is drilled after
December 31, 1979, and before January 1, 1993, is recompleted after
January 1, 1993, to produce fuel that is a qualified fuel under
section 29(c) of the Code and if the recompletion does not involve
additional drilling to deepen or extend the well, the fuel produced
as a result of the recompletion qualifies for the section 29 credit.
Computation of minimum tax. The term "adjusted basis," as used in
section 57(a)(8) of the Code, does not include the depreciable
drilling and development costs identified in section 1.162-4(c)(1)
of the regulations. United States v. Hill et ux.
The applicable interest rate on the amount of additional tax
attributable to any nonqualified withdrawals from a capital
construction fund established under section 607 of the Merchant
Marine Act is 6.73 percent with respect to nonqualified withdrawals
made in the taxable year beginning in 1993.
Copies of proposed Examination Guidelines pertaining to sections
401(k) and 401(m) of the Code, qualified joint and survivor annuity
and qualified preretirement survivor annuity requirements, and
defined benefit plans that provide for single-sum distributions as
well as other forms of distribution subject to section 417(e) are
now available from the service.
This notice provides relief form certain provisions of the Code for
organizations giving emergency assistance to victims of the Midwest
floods. The relief is available to December 31, 1993, or later if
an extension by the Service is determined to be necessary or
appropriate. This notice also discusses deductibility of
contributions to organizations for flood disaster relief, and
explains how newly formed organizations may expedite consideration
of their applications for recognition of exempt status.
Rev. Proc. 93-32
Low-income housing tax credit. This procedure publishes the amounts
of unused housing credit carryovers allocated to qualified states
under section 42(h)(3)(D) of the Code for calendar year 1993.
Federal tax lien given priority. A federal tax lien filed before a
delinquent taxpayer acquires real property must be given priority in
that property over a private creditor's previously filed judgment
lien. United States by and through Internal Revenue Service v.
McDermott et al.
The Service is assisting in Midwest flood relief efforts and is
making it easier for charities to aid victims.
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