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.
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.
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.
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.
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.
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.
Advance proof copies of the 1995 Publication 15, Circular E, are now available.
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