Internal Revenue Bulletins  

September 6, 1994

Internal Revenue Bulletin No. 1994-36

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Announcement 94-107
A public hearing will be held on November 10, 1994, on proposed regulations relating to the substantiation requirement for certain charitable contributions.


Rev. Rul. 94-53
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1993 and the recomputed differential earnings rate for 1992 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 1993.

Rev. Rul. 94-55
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 September 1994.

Rev. Rul. 94-56
Disallowance of convention expenses; North American geographical area listed. All geographical areas included in the North American area for purposes of section 274 of the Code are listed. Rev. Rul. 87-95 modified.

T.D. 8559
Final and temporary regulations under section 263A of the Code relate to accounting for costs incurred in producing property and acquiring property for resale.

Proposed regulations relating to the definition of a "club organized for business, pleasure, recreation, or other social purpose" for purposes of the disallowance of a deduction for club dues under section 274 of the Code. A public hearing will be held on November 29, 1994.

Announcement 94-109
Alumni Association of California Coast University, Santa Ana, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.


Notice 94-87
This notice provides relief from certain provisions of the Code for organizations giving emergency assistance to victims of the Southeast floods. The relief is available to December 31, 1994, or later if an extension by the Service is determined to be necessary or appropriate. This notice also discusses deductibility of contributions to organizations for flood disaster relief, and explains how newly formed organizations may expedite consideration of their applications for recognition of exempt status.

Announcement 94-108
A list is given of organizations now classified as private foundations.


Rev. Proc. 94-55
Mortgage revenue bonds; mortgage credit certificates; average area purchase price safe harbor limitations; nationwide average purchase prices. The average area purchase price safe harbor limitations for statistical areas in each state and the District of Columbia, and the nationwide average purchase prices, are provided for new and existing residences for use by issuers of mortgage revenue bonds and mortgage credit certificates for determining satisfaction of the requirements of sections 143(e) and 143(f)(5). Rev. Proc. 92-34 is obsolete except as provided in sections 7.02, 7.03, and 7.04 of this procedure.

Rev. Proc. 94-56
Federal contracts; magnetic media reporting. Specifications are set forth for filing Forms 8596, Information Returns for Federal Contracts, on magnetic tape, tape cartridge, 5 �-inch and 3 �-inch diskettes. Rev. Proc. 90-28 superseded.

Final regulations under section 6331 of the Code relate to the authority to collect taxes by means of levy and distraint.

Announcement 94-ll0
Advance proof copies of the 1995 Publication 15, Circular E, are now available.

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