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. 94-14
Election in respect of losses attributable to a disaster. This ruling lists the areas
declared by the President to qualify as major disaster areas since the publication of Rev.
Rul. 92-111 under the Disaster Relief and Emergency Assistance Act.
Final regulations under �� 163, 446, 483, and 1271 through 1275 of the Code relate to
the treatment of debt instruments with original issue discount and the imputation of
interest on deferred payments under certain contracts for the sale or exchange of
Temporary and proposed regulations under �� 1274 and 1275 of the Code relate to debt
instruments with original issue discount, anti-abuse rule and price level adjusted
mortgages. Earlier proposed regulations are withdrawn.
Applicants submitting plans for determination letters under Rev. Proc. 93-39, 1993-31
I.R.B. 7, should enter Code F or G, as appropriate, in Appendix A to that revenue
procedure only if the plan being submitted is an adoption of a nonstandardized safe harbor
master or prototype or regional prototype plan for which an opinion or notification letter
has been issued under Rev. Proc. 93-10, 1993-1 C.B. 476.
A list is given of organizations now classified as private foundations.
Rev. Proc. 94-22
Locating missing individuals. Procedures are provided to assist individuals, organizations
and companies (in particular Plan Administrators or sponsors of qualified retirement
plans), as well as federal and state agencies in using the Service's letter-forwarding
Form 637, Application for Registration (For Certain Excise Tax Activities), is revised.
Additional 1993 Form 1040 instructions for high income individuals who received state or
local income tax refunds are now available.
New Form 8842, Election to Use Different Annualization Periods for Corporate Estimated
Tax, is now available.
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