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. 93-65
Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the regulations, relating to the rule for valuing non-commercial flights on employer provided aircraft, the Standard Industry Fare Level (SIFL), cents-per-mile rates and terminal charges in effect for 1993 are set forth. Rev. Rul. 93-35 modified .

Rev. Rul. 93-66
LIFO; price indexes; department stores. The July 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, July 31, 1993.

EMPLOYEE PLANS

Rev. Proc. 93-39
Employee plans determination letters. Procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a) and 403(a) of the Code that take into account the requirements of the Tax Reform Act of 1986, including the nondiscrimination requirements of section 401(a)(4) and related sections. Rev. Proc. 93-6 modified and superseded in part. Rev. Procs. 91-66 and 93-9 superseded in part. Rev. Proc. 92-60 superseded. Rev. Procs. 93-10, 93-12, and 93-23 modified.

Rev. Proc. 93-40
Qualified separate lines of business; notice. Procedures are provided for implementation of the notification requirement under section 414(r)(2)(B) of the Code that an employer treats itself as operating separate lines of business under section 414(r). Notice 92-57 superseded.

Rev. Proc. 93-41
Separate line of business; administrative scrutiny. Procedures are set forth for issuing determinations by the Assistant Commissioner (Employee Plans and Exempt Organizations) as to whether a separate line of business satisfies the requirement of administrative scrutiny within the meaning of section 1.414(r)-6 of the regulations. Rev. Proc. 93-23 modified.

Rev. Proc. 93-42
Data substantiation; nondiscrimination. Procedures are provided that simplify the process of substantiating compliance with the nondiscrimination provisions of section 401(a)(4), section 410(b), and related sections of the Code.

Announcement 93-130
Revised guidelines of Announcement 92-81 are described which are finalized in Rev. Proc. 93-42. This announcement requests comments with respect to two sections not in the proposed guidelines, and states that for plan years beginning before January 1, 1994, taxpayers may rely on the proposed revenue procedure published with Announcement 92-81 and on Rev. Proc. 93-42.

EXEMPT ORGANIZATIONS

Announcement 93-131
A list is given of organizations now classified as private foundations.

EXCISE TAXES

PS-7-93
Proposed regulations under sections 4221 and 6416 of the Code relate to the export of certain vaccines.

ADMINISTRATIVE

IA-85-91
Proposed amendments to the Statement of Procedural Rules relating to how a taxpayer may appeal, without going to court, adjustments affecting a taxpayer's tax liability. A public hearing will be held on November 23, 1993.

Announcement 93-132
Revisions of both Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, and its instructions, and Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States, and its instructions, will be available soon.