Internal Revenue Bulletins  

October 18, 1993

Internal Revenue Bulletin No. 1993-32

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.


CT.D. 2057
Small business corporations. The limitations period for assessing the income tax liability of an S corporation shareholder runs from the date on which the shareholder's return is filed. Bufferd v. Commissioner of Internal Revenue.

T.D. 8490
Final and temporary regulations under section 382 of the Code relate to limitations on corporate net operating loss.

Announcement 93-134
A list of organizations is provided that no longer qualify as organizations, contributions to which are deductible under section 170 of the Code.


Announcement 93-135
A list is given of organizations now classified as private foun- dations.


Announcement 93-133
The Revenue Reconciliation Act of 1993 made many changes to the tax law that affect corporate taxpayers. This announcement describes some of these changes.

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