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. 93-92
Classification of Oklahoma limited liability company. Because of the flexibility accorded by the Oklahoma Limited Liability Company Act, an Oklahoma 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. 93-93
Classification of Arizona limited liability company. Because the
flexibility accorded by the Arizona Limited Liability Company Act,
an Arizona 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. 93-94
Interest rates; underpayments and overpayments. The rate of interest
determined under section 6621 of the Code for the calendar quarter
beginning January 1, 1994, will be 6 percent for overpayments, 7
percent for underpayments, and 9 percent for large corporate
Final regulations under section 809 of the Code relate to
differential earnings rate and the recomputed differential earnings
rate of a mutual life insurance company.
Guidelines are set forth for determining for December 1993, the
weighted average interest rate and the resulting permissible range
of interest rates used to calculate current liability for purposes
of the full funding limitations of section 412(c)(7) of the Code as
amended by the Omnibus Budget Reconciliation Act of 1987.
A list is given of organizations now classified as private
New registration activity for diesel fuel ultimate vendors will
appear on the next revision of Form 637 and the Instructions
for Form 637.
Rev. Proc. 93-48
Change in accounting method for notional principal contracts. Rules
are provided by which a taxpayer may change its method of accounting
for notional principal contracts as required by section 446 of the
Code and the regulations thereunder.
Rev. Proc. 93-49
Income tax cost-of-living adjustments for tax years beginning in
1994. The Service provides cost-of-living adjustments factors and
their application to the tax rate tables for individuals and for
estates and trusts, the standard deduction amounts, the personal
exemption, and several other items. Rev. Proc. 92-102 modified.
Rev. Proc. 93-50
Per diem allowances. This procedure provides rules under which the
amount of ordinary and necessary business expenses of an employee
for lodging, meals, and/or incidental expenses incurred while away
from home will be deemed substantiated when a payor provides a
reimbursement or other expense allowance to pay for such expenses.
It also provides an optional method for employees and self-employed
individuals to use in computing the deductible costs of business
meal and incidental expenses paid or incurred while traveling away
from home. Rev. Proc. 93-21 superseded.
Rev. Proc. 93-51
Optional standard mileage rates. This procedure announces 29 cents
a mile as the optional rate for deducting or accounting for expenses
for business use of an automobile for 1994, and provides rules for
substantiating the deductible expenses of using an automobile for
business, moving, medical, or charitable purposes. Rev. Proc. 92-104
Proposed regulations under section 6159 of the Code relate to
agreements for the payment of tax liabilities in installments.
Payors and recipients of qualified residence interest on any
seller-provided financing are required to furnish certain
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