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. 94-38
Environmental clean up costs of land. Costs incurred to clean up
land and to treat groundwater that a taxpayer contaminated with
hazardous waste from its business are deductible by the taxpayer as
ordinary and necessary business expenses under section 162 of the
Code. Costs properly allocable to constructing groundwater treatment
facilities are capital expenditures under section 263. Rev. Rul.
The Service grants relief to taxpayers who, as a result of the
devastation caused by flooding in the cities and counties in
Illinois, lowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota,
South Dakota, and Wisconsin designated as disaster areas by the
President, are unable to comply with certain requirements of the
low-income housing credit under section 42 of the Code.
Animal Adoption Center, Hamilton, OH, no longer qualifies as an
organization to which contributions are deductible under section 170
of the Code.
Determinations have been made to add di-n-hexyl adipate,
ortho-dichlorobenzene, and paradichlorobenzene to the list of
taxable substances in section 4672(a)(3) of the Code.
Determinations have been made to add epichlorohydrin and
allyl chloride to the list of taxable substances in section
4672(a)(3) of the Code.
Determinations have been made to add paranitrophenol,
ortho-nitrochlorobenzene, and paranitrochlorobenzene to the
list of taxable substances in section 4672(a)(3) of the Code.
A petition to add texanol benyl phthalate to the list of taxable
substances in section 4672(a)(3) of the Code has been filed.
Rev. Proc. 94-40
Cooperative housing corporation; real propery tax refunds; patronage
dividends from the National Consumer Cooperative Bank. Guidance is
provided on the treatment of (1) real property tax refunds, and (2)
patronage dividends from the National Consumer Cooperative Bank by
cooperative housing corporations and their tenant-stockholders
within the meaning of section 216 of the Code.
T.D. 8335, 1991-1 C.B. 266, relating to OMB control numbers
under the Paperwork Reduction Act, is corrected.
Offers in Compromise will not be accepted on Forms 656 with revision
dates prior to 9/93.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
You can search either the entire GAO Reports section, or all of UncleFed 's
Tax*Board. For a more focused search, put your search word(s) in quotes.