Internal Revenue Bulletins  

October 25, 1993

Internal Revenue Bulletin No. 1993-33

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Rev. Rul. 93-67
Excise taxes; alcohol used in fuels. Methanol produced from methane gas formed in waste disposal sites is not "alcohol produced from natural gas" for purposes of the alcohol fuel provisions of sections 40, 4041, 4081, 4091, and 6427 of the Code.

Rev. Rul. 93-68
Interest properly allocable to the purchase of stock. Interest incurred by an individual in connection with the purchase of stock in a C corporation is investment interest for purposes of the section 163(d) of the Code investment interest deduction limitation, unless the individual is a dealer or a trader in stock or securities.

Rev. Rul. 93-69
Use of 10-year net operating loss carryback provision by commercial bank. A commercial bank may not use the special 10-year net operating loss carryback provision of section 172(b)(1)(D) for the portion of its net operating loss that is attributable to a deduction for an addition to its bad debt reserve.

Rev. Rul. 93-70
Information reporting by escrow agents. An escrow agent that performs an oversight function with respect to a construction project and makes payments on behalf of the owner and the general contractor of the project is required to file information returns for payments of income reportable under section 6041 of the Code.

T.D. 8491

Final regulations and partial withdrawal of proposed regulations under section 446 of the Code relate to notional principal contracts.

Notice 93-51
Guidance is provided to those individuals who are liable for additional 1993 taxes solely by reason of the income tax rate increases provided by sections 13201 and 13202 of the Omnibus Budget Reconciliation Act of 1993.


Announcement 93-136
The Office of Management and Budget has extended the expiration date of the October 1990 Revision of Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, from September 30, 1993 to December 31, 1993.

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