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. 91-6
Classification of Alabama limited liability company. Because of the flexibility accorded
by the Alabama Limited Liability Company Act, an Alabama 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
Rev. Rul. 94-7
Meaning of security held for investment under section 475 mark-to-market rules. This
ruling provides guidance concerning the identification of securities as "held for
investment" for purposes of section 475 of the Code, by providing that the term
"held for investment" has the same meaning for purposes of section 475 that it
has for purposes of section 1236. Rev. Rul. 93-76 modified and clarified.
Temporary and proposed regulations under section 45B of the Code relate to credit for
employer social security taxes paid on employee tips. A public hearing will be held on
March 29, 1994.
The Falls City Community Art Gallery, Inc., Louisviile, KY, no longer qualifies as an
organization, contributions to which are deductible under section 170 of the Code.
Guidance is provided on employer-provided parking and transit passes under section 132(f)
of the Code as amended by the Energy Policy Act of 1992. In addition to providing general
guidance, this notice provides that taxpayers may use any reasonable good faith method in
complying with section 132(f) during 1993 and the first quarter of 1994. Finally, the
Service solicits comments and has scheduled a public hearing on these issues on February
The Service is considering issuing a revenue procedure that will set forth circumstances
indicating that an organization is excepted from the lobbying expenditure reporting
requirements of section 6033(e) of the Code.
Final regulations under sections 6011, 6071, and 6302 of the Code relate to reporting and
depositing of Federal employment taxes.
Rev. Proc. 94-3
Section 401(a)(17) amendment procedures. This procedure provides guidance for certain
sponsors of qualified plans and SEPs on amending their plans to reflect the modifications
made by section 13212 of the Omnibus Budget Reconciliation Act of 1993 to section
401(a)(17) of the Code. Notice 92-36 and Rev. Procs. 89-9, 89-13, and 94-6 modified.
Rev. Proc. 94-14
Domestic asset/liability percentages and domestic investment yields. This procedure
provides the domestic asset/liability percentages and domestic investment yields necessary
for foreign insurance companies doing business in the U.S. to compute their minimum
effectively connected net investment income under section 842(b) of the Code, for 1993 tax
Rev. Proc. 94-15
Waiver of section 911 time requirements. This procedure provides a current list of
countries to which section 911(d)(4) of the Code applies.
Proposed regulations under section 7426 of the Code relate to civil actions by persons
other than taxpayers.
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