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. 94-11
Insurance companies; interest rate tables. Prevailing state assumed interest rates are
provided for the determination of reserves under section 807 of the Code for contracts
issued in 1993 and 1994. Rev. Rul. 92-19 supplemented in part.
Final regulations under section 585 of the Code relate to bad debt reserves of banks.
Final and temporary regulations under section 448 of the Code relate to the limitation on
the use of the cash receipts and disbursements method of accounting (cash method).
Final and temporary regulations relate to the revision of section 338 consistency rules.
Temporary and proposed regulations revise the consistency rules under section 338 of the
Code applicable to certain cases involving controlled foreign corporations.
Proposed regulations under section 936 of the Code relate to determination of combined
taxable income under the profit split method.
Rev. Proc. 94-19
Temporary closing agreement program; extension. The temporary closing agreement program
described in Rev. Proc. 92-16 and extended by Rev. Proc. 93-14 is being extended to
February 1, 1995. Rev. Proc. 92-16 modified and Rev. Proc. 93-14 superseded.
Form 8717, User Fee for Employee Plans Determination Letter Request, has been revised and
will be available in IRS distribution centers in mid-February.
This notice provides relief from certain provisions of the Code for organizations giving
emergency assistance to victims of the Los Angeles earthquake and related disasters. The
relief is available through June 30, 1994, or later if an extension by the Service is
determined to be necessary or appropriate. This notice also discusses deductibility of
contributions to organizations for earthquake disaster relief, and explains how newly
formed organizations may expedite consideration of their applications for recognition of
Errors in Publication 1212, List of Original Issue Discount Instruments (Rev. November
93), are corrected.
T.D. 8482, 1993-28 I.R.B. 5, relating to the capitalization and inclusion in inventory of
certain costs, is corrected.
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