Internal Revenue Bulletins  

December 6, 1993

Internal Revenue Bulletin No. 1993-39

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. 93-82
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for December 1993.

Rev. Rul. 93-83
Low-income housing credit; satisfactory bond; "bond factor" amounts for October, November, and December 1993. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the months of October, November, and December 1993.

Rev. Rul. 93-84
Installment method of accounting; year-end sale of stock or securities. A cash basis taxpayer must report the gain or loss realized from a year-end sale of stock or securities, traded on an established securities market, in the year in which the trade date falls. Rev. Ruls. 70-344, 78-270, and 82-227 obsoleted.

Rev. Rul. 93-85
Extensions of time to file and to file and pay for certain foreign corporations. The extensions of time to file and of time to file and pay available to certain foreign corporations under sections 1.6081-3(a) and 1.6081-5(a), respectively, are not mutually exclusive and may be granted for the same taxable year under certain conditions. However, the maximum allowable extension is six months.

Announcement 93-145
A list of organizations is provided that no longer qualify as organizations, contributions to which are deductible under section 170 of the Code.


Notice 93-59
This notice shows the amount that is exempt from levy on an individual's wages, salary, and other income under section 6334(d) of the Code.

Announcement 93-144
A public hearing will be held on January 28, 1994, on two proposed procedures. One procedure would allow taxpayers to request early referral of an issue from Examination to Appeals. The other procedure would allow taxpayers to request involvement of Appeals in competent authority issues.

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