Internal Revenue Bulletins  

December 20, 1993

Internal Revenue Bulletin No. 1993-41

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. 93-88
Damages. Amounts received in satisfaction of claims of disparate treatment discrimination made under Title Vll of the Civil Rights Act of 1964, as amended in 1991, and 42 USC section 1981 are excludable under section 104(a)(2) of the Code. Amounts received in satisfaction of claims under the Americans With Disabilities Act are also excludable.

Rev. Rul. 93-89
LIFO; price indexes; department stores. The September 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, September 30, 1993.

Rev. Rul. 93-90
No minimum gain chargeback upon section 708(b)(1)(B) termination. There is no minimum gain chargeback under section 1.704-2(f) of the regulations because of a partnership termination pursuant to section 708(b)(1)(B) of the Code.

Rev. Rul. 93-91
Classification of Utah limited liability company. Because of the flexibility accorded by the Utah Limited Liability Company Act, a Utah 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. Rul. 93-87
Obsolescence of revenue rulings. Pursuant to the authority of section 7805 of the Code and as a result of the final nondiscrimination regulations, the Service is providing a list of certain nondiscrimination revenue rulings that are being obsoleted or modified.

Rev. Proc. 93-47
Model amendment; waiver of section 411(a)(11) 30-day period. This procedure provides a model amendment for certain sponsors of profit-sharing and stock bonus plans to amend their plans to reflect the modifications made by Notice 93-26 to the 30-day notice requirement of section 1.411(a)-11(c) of the regulations.


T.D. 8496

Temporary and proposed regulations under sections 4041, 4081, 4082, 4083, 4101, 6011, and 6427 of the Code relate to tax on diesel fuel and registration requirements for the gasoline and diesel fuel excise taxes. A public hearing will be held on March 22, 1994.

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