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.

T.D. 8521
Final regulations under section 42 of the Code relating to low-income housing credit.

Notice 94-22
Resident populations of the various states are reproduced for purposes of determining the 1994 calendar year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private activity bond volume cap under section 146.

EMPLOYEE PLANS

Notice 94-23
This notice solicits comments from the public pertaining to spousal consent to waiver of joint and survivor annuities under section 417 of the Code.

EXEMPT ORGANIZATIONS

Announcement 94-37
The due dates for filing Forms 990, 990-EZ, 990-T, 990-PF, and 4720, have been extended. These forms relate to exempt organizations and private foundations.

T.D. 8522
Final regulations relating to the estate and gift tax marital deduction.

EMPLOYMENT TAXES

Rev. Proc. 94-25
Railroad retirement; supplemental annuity tax. The safe harbor number for use by railroad employers that elect the safe harbor method of calculating the supplemental annuity tax for calendar years beginning after December 31, 1993, is 164.

EXCISE TAXES

Notice 94-21
Guidance is provided regarding the dyed diesel fuel notice requirement, the application of the section 6714 penalty, and dye concentration.

Announcement 94-39
New Form 8849, Claim for Refund of Excise Taxes, will be available soon.

ADMINISTRATIVE

Announcement 94-38
An error in the 1993 Form 1041 Instructions for Schedule H is corrected.