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.
Guidance is provided for partnerships and S corporations that have elected under section
444 of the Code to have a tax year other than that of their owners on how to effect a
valid termination of their elections.
Rev. Rul. 94-3
LIF0; price indexes; department stores. The October 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, October 31, 1993.
Rev. Rul. 94-4
Recognition of gain on deemed distributions of money. A deemed distribution of money under
section 752(b) of the Code resulting from a decrease in a partner's share of liabilities
is treated as an advance or drawing of money under section 1.731-1(a)(1)(ii) of the
regulations to the extent of the partner's distributive share of income for the
partnership taxable year.
Rev. Rul. 94-5
Classification of Louisiana limited liability company. Because of the flexibility accorded
by the Louisiana Limited Liability Act, a Louisiana 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
Final and temporary regulations under section 704 of the Code relate to allocations
reflecting built-in gain or loss on property contributed to a partnership.
Temporary and proposed regulations under section 704 of the Code relate to (1) the
remedial allocation method with respect to property contributed by a partner to a
partnership, and (2) allocations with respect to securities and similar investments owned
by a partnership. A public hearing will be held on April 4, 1994.
Temporary and proposed regulations under section 25 of the Code relate to the reissuance
of mortgage credit certificates.
This notice provides transition relief for taxpayers who are subject to section 162(m) of
the Code and who wish to base performance goals on services and performance results for
periods beginning January 1, 1994.
The Omnibus Budget Reconciliation Act of 1993 reinstated the vaccine excise tax, effective
August 11, 1993.
The Service intends to amend the temporary fuel floor stocks regulations (T.D. 8498) and
the temporary diesel fuel regulations (T.D. 8496) to provide an exception from floor
stocks tax for diesel fuel that is destined for an exempt use and that is dyed at any
point in the chain of distribution and modify the description and concentration of dyes
used to identify nontaxable diesel fuel.
Guidance is provided on several procedural issues relating to the new Netherlands
Convention entering into force January 1, 1994.
Rev. Proc. 94-9
Low-income housing credit; election for rent; number of bedrooms method. How an owner of a
qualified low income building that received an allocation of a low income housing credit
dollar amount before 1990 can elect to use the number of bedrooms method to determine the
gross rent limitation.
Rev. Proc. 94-10
Low-income housing credit; election for deep-rent skewed projects; gross rent. How an
owner of a qualified low income building that received an allocation of a lonesome housing
credit dollar amount before 1990 can elect to meet the 200% rent restriction requirement
for market rate units in a deep-rent skewed building.
Rev. Proc. 94-11
Electronic filing; Form 1040. Participants in the electronic filing program for Form 1040,
U.S. Individual Income Tax Return, are informed of their obligations to the Service, the
taxpayers, and other participants. Rev. Proc. 93-8 superseded.
Rev. Proc. 94-12
Changes in annual accounting periods. This procedure prohibits the use of the automatic
provisions of Rev. Proc. 92-13 by corporations that have an election in effect under
section 936 of the Code. Rev. Proc. 9213 modified.
New Form 1099-C, Cancellation of Debt, is provided for your information.
New rules are explained on reporting moving expense reimbursements on 1994 Form W-2.
The 1993 instructions for filing Form 1098, contained in the 1993 Instructions for Forms
1099, 1098, 5498, and W-2G, with regard to reporting the reimbursement of overpaid
interest, are modified.
The Office of Management and Budget has extended the expiration date of Form 5471,
Information Return of U.S. Persons With Respect To Certain Foreign Corporations.
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