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. 94-70
Rule 12b-1 fees. In computing the investment company taxable income of open-end regulated investment companies, Rule 12b-1 fees paid by those companies are deductible as ordinary and necessary business expenses pursuant to section 162(a) of the Code. Rev. Rul. 73-463 amplified.

Announcement 94-131
East Toledo Helping Hand, Toledo, OH, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

EXEMPT ORGANIZATIONS

Announcement 94-132
A list is given of organizations now classified as private foundations.

EMPLOYMENT TAXES

Social Security contribution and benefit base.
The Secretary of Health and Human Services has announced the OASDI contribution and benefit base for remuneration paid in 1995 and self-employment income earned in taxable years beginning in 1995.