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. 93-61
Corporate reorganizations; stock exchanged for note and stock; dividend equivalency. Rev.
Rul. 75-83 is revoked as a result of the Supreme Court's decision in Commissioner v. Clark
which determined whether the receipt of boot in an acquisitive reorganization has the
effect of a dividend distribution under section 356(a)(2) of the Code.
Rev. Rul. 93-62
Corporate reorganizations. Effect of the Supreme Court's decision in Commissioner v.
Clark, 489 U.S. 726 (1989), 1989-2 C.B. 68, on the analysis of whether gain recognized on
the receipt of cash in an exchange of stock that otherwise qualifies under section 355 of
the Code is treated as a dividend distribution under section 356(a)(2). Rev. Rul. 74-516
Rev. Rul. 93-63
Interest rates; underpayments and overpayments. The rate of interest determined under
section 6621 of the Code for the calendar quarter beginning October 1, 1993, will be 6
percent for overpayments, 7 percent for underpayments, and 9 percent for large corporate
Rev. Rul. 93-64
Federal rates; adjusted federal rates; adjusted federal longterm 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 October 1993.
Temporary and proposed regulations under section 809 of the Code provide guidance to life
insurance companies in determining the equity base for purposes of computing the
differential earnings amount and recomputed differential earnings amount. A public hearing
will be held on December 3, 1993.
Final regulations under section 401 of the Code relate to permitted disparity with respect
to benefits and contributions.
Final regulations under sections 401 and 410 of the Code relate to minimum coverage
Final regulations under section 414 of the Code relate to the definition of compensation
for qualified plans.
Final regulations under section 112 of the Code relate to combat zone compensation of
members of the Armed Forces.
Resident populations of the various states for purposes of determining the 1993 calendar
year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private
activity bond volume cap under section 146 are reproduced.
Proposed regulations under sections 410 and 414 of the Code relate to qualified separate
lines of business. A public hearing will be held on November 10, 1993.
Guidelines are set forth for determining for September 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.
This announcement informs filers of Form CT-1, Employer's Annual Railroad Retirement and
Unemployment Repayment Tax Return, that payments of the quarterly Repayment Tax are no
longer necessary. The Railroad Retirement Board has paid off the loan which made these
Rev. Proc. 93-38
Mortgage revenue bonds; mortgage credit certificates, qualified census tracts. The
qualified census tracts for each state and the District of Columbia are set forth for use
in determining the portion of loans required to be placed in targeted areas under section
143(h) of the Code. Rev. Proc. 83-51 obsoleted in part.
Recent tax law changes affect the tax treatment of educational assistance provided under
employer-provided educational assistance plans.
Form 5307, Application of Determination for Adopters of Master or Prototype, Regional
Prototype or Volume Submitter Plans, has been revised; Form 5302, Employee Census, has
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