Internal Revenue Bulletins  

March 28, 1994

Internal Revenue Bulletin No. 1994-13

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. 94-18
CPI adjustment for below-market loans-1994. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987-1994. Rev. Rul. 93-15 supplemented and superseded.

Rev. Rul. 94-19
Section 1274A inflation-adjusted numbers for 1994. This ruling provides the dollar amounts, increased by the 1994 inflation adjustment, for section 1274A of the Code. Rev. Rul. 93-14 supplemented and superseded.

Rev. Rul. 94-20
LIF0; price indexes; department stores. The December 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, December 31, 1993.

T.D. 8520
Final regulations under section 42 of the Code relate to the low-income housing credit.

Announcement 94-47
New Hope Spiritual Center, Del Mar, CA, no longer qualifies as an organization, contributions to which are deductible under section 170 of the Code. Bulletin No. 1994-13 March 28, 1994


Notice 94-26
Guidelines are set forth for determining for March 1994, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.


Railroad Retirement; rate determination; quarterly.
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be thirty cents for the quarter beginning April 1, 1994.


Rev. Proc. 94-26
Certain stock for indebtedness exchanges. Guidance is provided to assist taxpayers in determining whether certain exchanges of stock for indebtedness are nominal or token for purposes of section 108(e)(8)(A) of the Code.

T.D. 8524
Final regulations under section 6611 of the Code relate to the clarification of the period during which interest is allowed with respect to certain overpayments.

Notice 94-25
The "differential earnings rate" under section 809 of the Code is tentatively determined for 1993 together with the "recomputed differential earnings rate" for 1992.

Del. Order 219 (Rev. 3)
This order delegates authority to approve jeopardy and termination assessments. Del. Order 219 (Rev. 2) superseded.

Announcement 9446
This announcement clarifies the 1994 Form 1099-R Instructions for reporting minimum distributions under section 401(a)(9) of the Code. Those instructions, which are contained in the 1994 Instructions for Forms 1099, 1098, 5498, and W-2G, are now available.

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