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. 93-78
LIF0; price indexes; department stores. The August 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, August 31, 1993.
Rev. Rul. 93-79
State court order retroactive effect. Purported retroactive effect
of a state court order reforming a trust to be a "qualified
subchapter S trust" will not be recognized for federal tax purposes
when the trust is a shareholder in a corporation that has filed an S
election. The Service will not follow Flitcroft v. Commissioner, 328
F.2d 449 (9th Cir. 1964).
The Grasonviile Memorial Post No. 7464, VFW, Grasonville, MD, no
longer qualifies as an organization, contributions to which are
deductible under section 170 of the Code.
Rev. Proc. 93-46
Filing Form 940 on magnetic tape; reporting agents. Requirements and
instructions are provided for reporting agents who submit Form 940,
Employer's Annual Federal Unemployment (FUTA) Tax Return, on
magnetic tape. Rev. Proc. 92-99 superseded.
Social Security contribution and benefit bases. The Secretary of
Health and Human Services has announced the OASDI contribution and
benefit base (Social Security wage base) for remuneration paid in
1994 and self-employment income earned in taxable years beginning in
1994. Section 13207 of Public Law 103-66 (the Omnibus Budget
Reconciliation Act of 1993) repealed the limitation on the amount of
earnings subject to the Hospital Insurance tax beginning with
calendar year 1994.
Advance copies of 1993 original issue discount tables contained in
Publication 1212, List of Original Issue Discount Instruments, are
available on the IRS electronic bulletin board.
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