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 94-87
The Service will establish a new term under its Industry Specialization Program for partnership audits.

Rev. Rul. 94-42
Tax-exempt bonds. Under certain circumstances, amounts paid or accrued under a third-party agreement for defaulted interest on an obligation of a political subdivision of a state are not excludable form gross income under section 103 of the Code. Rev. Ruls. 72-134, 72-575, 76-78 clarified and distinguished.

Rev. Rul. 94-34
Revocation of Rev. Rul. 77-220. The Service has reconsidered Rev. Rul. 77-220 and concluded that the elections to be treated as S corporations made by separate corporations that were partnership should be respected. Rev. Rul. 77-220 revoked.

Rev. Rul. 94-44
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for July 1994.

Announcement 94-89
Score 10 Gymnastics Company, Holland, MI, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

EMPLOYMENT TAXES

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 July 1, 1994.

EXCISE TAXES

Announcement 94-88
Publication 510, Excise Tax for 1994, will be available soon.

ADMINISTRATIVE

Rev. Proc. 94-43
Information returns; magnetic media reporting. Specifications are set forth for filing 1994 Forms 1098, 1099 series, 5498, and W-2G on magnetic tape, tape cartridge, 5 1/4 inch diskette, 3 1/2 inch diskette, and by electronic filing. Rev. Proc 93-31 superseded.