Internal Revenue Bulletins  

February 28, 1994

Internal Revenue Bulletin No. 1994-9

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.

T.D. 8517
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 property.

T.D. 8518

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 Earlier proposed regulations are withdrawn.


Announcement 94-32
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.


Announcement 94-33
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 program.

Announcement 94-34
Form 637, Application for Registration (For Certain Excise Tax Activities), is revised.

Announcement 94-35
Additional 1993 Form 1040 instructions for high income individuals who received state or local income tax refunds are now available.

Announcement 94-36
New Form 8842, Election to Use Different Annualization Periods for Corporate Estimated Tax, is now available.

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