Internal Revenue Bulletins  

December 13, 1993

Internal Revenue Bulletin No. 1993-40

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.


INCOME TAX

Rev. Rul. 93-86
Away from home temporarily. Guidelines are provided for determining whether taxpayers are away from home temporarily for purposes of deducting travel expenses under section 162(a)(2) of the Code as amended by the Energy Policy Act of 1992. Rev. Rul. 83-82 obsoleted in part and Notice 93-29 amplified.


EMPLOYEE PLANS

Announcement 93-146
Certain amendments to qualified retirement plans made to comply with section 401(a)(17) (including amendments under the Omnibus Budget Reconciliation Act of 1993 ("OBRA '93")) are not subject to the notice requirements of section 204(h) of the Employee Retirement Income Security Act of 1974.


EXEMPT ORGANIZATIONS

Announcement 93-147
A list is given of organizations now classified as private foundations and an organization that is not a private operating foundation.


EXCISE TAXES

T.D. 8497
PS-50-93

Temporary and proposed regulations relating to the floor stocks tax on vaccines.

T.D. 8498
PS-49-93

Temporary and proposed regulations relating to the floor stocks taxes on gasoline, diesel fuel, and aviation fuel.


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