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. 94-39
Interest rates; underpayments and overpayments. The rate of interest
determined under section 6621 of the Code for the calendar quarter
beginning July 1, 1994, will be 7 percent for overpayments, 8
percent for underpayments, and 10 percent for large corporate
Rev. Rul. 94-41
Valuation of a remainder interest in property transferred to a new
pooled income fund under section 642(c)(5). A cumulative list of the
deemed rates of return computed under section 7520 of the Code is
provided for transfers to new pooled income funds that have been in
existence for less than 3 taxable years.
This notice extends the period that a disinterested director will be
considered an outside director for purposes of section 162(m) of the
Code and adopts the temporary rule of Notice 94-2 as a permanent
The enhanced oil recovery credit for taxable years beginning in the
1994 calendar year is determined without regard to the phase-out for
crude oil price increases provided in section 43(b) of the Code.
The Service announces the applicable percentage for determining
percentage depletion on marginal properties for the calendar year
Rev. Proc. 94-41
Waivers from minimum funding standard; procedure. Procedures are set
forth for requesting waivers of the minimum funding standard
described in section 412(d) of the Code and the issuance of such
waivers by the Assistant Commissioner (Employee Plans and Exempt
Organizations). Rev. Procs. 83-41, 88-5, 88-29 superseded. Rev.
Procs. 94-4, 94-5, 94-6 modified.
Rev. Proc. 94-12
Qualified plan amendments; retroactive reduction of accrued
benefits. A procedure is set forth for obtaining an approval of an
amendment to a qualified plan that, under section 412(c)(8) of the
Code, reduces the accrued benefits of plan participants. The changes
to Rev. Proc. 79-18 are being made in response to the appellate
decision in Nichols v. Asbestos Workers Local 24 Pension Plan, 835
F. 2d 881 (D.C. Cir. 1987). Rev. Proc. 79-18 and Rev. Rul. 79-215
superseded. Rev. Proc. 944 modified.
Guidelines are set forth for determining for June 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.
The Service is extending the deadline for adopters of certain volume
submitter plans to request determination letters that provide
A list is given of organizations now classified as private
Rev. Rul. 94-40
REIT or RIC partner. The application of sections 4981 and 4982 of
the Code to a real estate investment trust or regulated investment
company that is a partner in a partnership is clarified.
Rev. Rul. 94-40A
REIT or RIC partner. Modification of Rev. Rul. 94-40.
This announcement solicits comments on whether an administrative
exception that, in appropriate cases, would permit a REIT or RIC to
compute its required distribution by taking certain partnership
items into account on the last day of the partnership's taxable year
should be provided and, if so, on the pertinent provisions of the
Del. Order 236
This order delegates authority to accept settlement offers with
respect to rollover and recurring issues in Coordinated Examination
Program cases where a settlement on the merits has been effected by
Appeals with respect to the same taxpayer in a previous or
subsequent tax period.
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.