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. 94-12
Incidental repairs as business expenses. The Supreme Court's
decision in Indopco, Inc. v. Commissioner, - U.S. -, 112 S.Ct. 1039
(1992), does not affect the treatment of incidental repair costs as
business expenses which are generally deductible under section 162
of the Code.
Rev. Rul. 94-13
LIFO; price indexes; department stores. The November 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, November 30, 1993.
This notice advises Puerto Rico, the Virgin Islands, Guam, American
Samoa, Palau, and the Northern Mariana Islands (the Possessions) of
the population figures to use for purposes of determining the 1994
and subsequent calendar year state housing credit ceiling under
section 42(h)(3)(C)(i) and private activity bond volume cap under
A list of organizations is provided that no longer qualify as
organizations, contributions to which are deductible under section
170 of the Code.
Rev. Proc. 94-20
Mortgage revenue bonds; mortgage credit certificates; average annual
mortgage originations. A list is set forth of the average annual
aggregate principal amount of mortgages executed during the years
1989, 1990, 1991 for each state, the District of Columbia, Guam,
Puerto Rico, and the Virgin Islands to assist issuers of mortgage
revenue bonds and mortgage credit certificates in determining
whether the required portion of loans are made available in targeted
areas as described in section 143(h) of the Code. Rev. Proc. 92-45
is obsolete except as provided in section 5.02 of this procedure.
Rev. Proc. 94-21
Qualified mortgage bonds; mortgage credit certificates; national
median gross income. Guidance is provided concerning the use of the
national and area median gross income figures by issuers of
qualified mortgage bonds and mortgage credit certificates in
determining the housing cost/income ratio described in section
143(f)(5) of the Code. Rev. Proc. 92-61 is obsolete except as
provided in section 5.02 of this procedure.
Proposed regulations (INTL-21-91, 1993-1 C.B. 846) under section
6662 of the Code relating to the imposition of accuracy-related
penalties are withdrawn.
Treas. Dept. Order 150-02
Establishment of certain offices within the National Office of the
Internal Revenue Service. Titles and functions of personnel
associated with the Office of the Commissioner are outlined under
existing reorganization plans.
Del. Order 11 (Rev. 23)
This order allows the authority to accept, reject, or acknowledge
withdrawal of offers in compromise to specific service center,
compliance center, and district office officials. Del. Order 11
(Rev. 22) superseded.
The size of box 20, Local wages, tips, etc., has been increased on
the 1994 Form W-2, Wage and Tax Statement, and the size of box 19,
Locality name, has been decreased.
Errors in the 1993 instructions for Form 6251, Alternative Minimum
Tax-Individuals, Schedule H of Form 1041, U.S. Fiduciary Income Tax
Return, and Form 4626, Alternative Minimum Tax-Corporations, are
T.D. 8498, 1993-40 I.R.B. 5, relating to floor stocks taxes on
gasoline, diesel fuel, and aviation fuel, is corrected.
EE-61-93, 1994-4 I.R.B. 24, relating to disallowance of deductions
for employee remuneration in excess of $1,000,000, is corrected.
The Service announces the 1120-A/PC Format Return pilot program to
be processed through the Brookhaven Service Center.
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