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.

SPECIAL ANNOUNCEMENT

Announcement 94-53
A public hearing will be held on May 9, 1994, on proposed regulations relating to the disallowance of deductions for employee remuneration in excess of $1,000,000.

INCOME TAX

Rev. Rul. 94-24
Principal place of business. The factors to be applied in determining whether an office in the taxpayer's home is the taxpayer's principal place of business are set forth. Notice 93-12 amplified.

Rev. Rul. 94-26
Capital construction fund deposit and an individual taxpayer's adjusted gross income. A deposit into a capital construction fund by an individual taxpayer will not reduce the taxpayer's adjusted gross income by the amount of the deposit.

T.D. 8526
Final regulations under section 6851 of the Code relate to certificates of compliance with income tax laws by departing aliens.

EMPLOYEE PLANS

Announcement 94-52
Form 5303-SEP, Simplified Employee Pension lndividual Retirement Accounts Contribution Agreement, and Form 5305A-SEP, Salary Reduction and Other Elective Simplified Employee Pension-lndividual Retirement Accounts Contribution Agreement, under section 408(k) of the Code have been revised and will soon be available.

EXEMPT ORGANIZATIONS

Announcement 94-54
A list is given of organizations now classified as private foundations.

EMPLOYMENT TAXES

T.D. 8525
Final regulations under sections 3211 and 3221 of the Code relate to supplemental annuity tax under the Railroad Retirement Tax Act.

EXCISE TAXES

Notice 94-32
A determination has been made to add acetylene black to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-33
A determination has been made to add hexamethylenediamine to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-34
A determination has been made to add poly (69/31 ethylene/cyclohexylenedimethylene terephthalate), and poly (96.5/3.5 ethylene/cyc lohexylened i methylene terephthalate), and poly (98.5/1.5 ethylene/cyclohexylenedimethylene terephthalate) to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-35
A determination has been made to add 2,2,4trimethyl-1,3-pentanediol diisobutyrate and 2,2,4trimethyl-1,3-pentanediol monoisobutyrate to the list of taxable substances in section 4672(a)(3) of the Code.

ADMINISTRATIVE

Rev. Proc. 94-27
Deducting points (including seller-paid points) paid in financing the purchase of a principal residence. Amounts paid in connection with the acquisition of a principal residence (including seller-paid points) will be treated as points that are deductible for the taxable year during which they are paid by a cash basis taxpayer if certain requirements are satisfied. Rev. Proc. 92-12 modified and superseded.

T.D. 8527
DL-21-94
Temporary and proposed regulations under section 6103 of the Code relate to the disclosure of return information to the U.S. Customs Service.

Notice 94-36
C0-53-92, 1993-1 C.B. 599, relating to the withdrawal of proposed regulations under 26 CFR part 1, is corrected.