Internal Revenue Bulletins  

May 31, 1994

Internal Revenue Bulletin No. 1994-22

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Announcement 94-73
A public hearing will be held on September 19, 1994, on proposed regulations that provide guidance on the imposition of the accuracy-related penalty.


Rev. Rul. 94-34
Low-income housing credit; satisfactory bond; "bond factor" amounts for April, May, and June 1994. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the months of April, May, and June 1994.

T.D. 8537
Final regulations under section 1398 of the Code relate to carryover of passive activity losses and credits and at-risk losses to bankruptcy estates of individuals.

T.D. 8538

Final, temporary, and proposed regulations under sections 103, 148, 149, and 150 of the Code relate to arbitrage and related restrictions applicable to taxexempt bonds issued by State and local governments.

Notice 94-58
T.D. 8476, 1993-2 C.B. 13, and T.D. 8425, 1992-2 C.B. 54, relating to arbitrage restrictions on tax-exempt bonds and information reporting for tax-exempt bond issues, are corrected.


Notice 94-56
Guidelines are set forth for determining for May 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.


Rev. Rul. 94-35
Obsolete gasoline tax rulings. Certain rulings that relate to the gasoline excise tax and other excise tax matters are obsoleted.

Notice 94-57
Certain notices that relate to the gasoline excise tax are obsoleted.

Announcement 94-74
The oil spill liability tax described in section 4611(c)(2)(B) of the Code will be reapplied as of July 1, 1994.


Del. Order 60 (Rev. 7)
This order delegates authority to settle cases docketed in the Tax Court. Del. Order 60 (Rev. 6) superseded.

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