Internal Revenue Bulletins  

November 29, 1993

Internal Revenue Bulletin No. 1993-38

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. 93-80
Abandonment or worthlessness of a partnership interest. A loss incurred on the abandonment or worthlessness of a partnership interest is an ordinary loss if sale or exchange treatment does not apply. If there is an actual or deemed distribution to the partner, or if the transaction is otherwise in substance a sale or exchange, the partner's loss is capital (except as provided in section 751(b) of the Code). Rev. Rul. 70-355 clarified and superseded; Rev. Rul. 76-189 revoked.

Rev. Rul. 93-81
Classification of Rhode Island Limited Liability Company. Because of the flexibility accorded by the Rhode Island Limited Liability Company Act, a Rhode Island limited liability company may be classified as a partnership or as an association taxable as a corporation depending upon the provisions adopted in the limited liability company's articles of organization or operating agreement.


Rev. Proc. 93-22A
Withholding exemption for income exempt under treaty. This procedure modifies sections 4 and 5 of Rev. Proc. 93-22, 1993-18 I.R.B. 15, dated May 5, 1993.

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