Internal Revenue Bulletins  

December 12, 1994

Internal Revenue Bulletin No. 1994-50

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.


Notice 94-102
This notice identifies the 20 community development corporations that, having been designated by the Secretary of Housing and Urban Development prior to July 1, 1994, are able to accept certain tax-favored contributions under section 13311 of the Revenue Reconciliation Act of 1993.

T.D. 8569
Final regulations under section 55 of the Code relate to the alternate minimum tax.


Rev. Rul. 94-75
Conversion of existing plan into an insurance contract plan. A defined benefit pension plan not described in section 412(i) of the Code may be treated as converted into a plan described in section 412(i) provided certain requirements are met. Section 404(a)(1)(A)(iii) applies after the conversion. Rev. Rul. 81-196 clarified and superseded.

Rev. Rul. 94-76
Transfers; rollovers; protected benefits. Whether, in specified circumstances, changes in plan provisions governing amounts transferred or directly rolled aver from a qualified money purchase pension plan to an otherwise qualified profit-sharing plan will cause the profit-sharing plan to fail to satisfy the requirements of section 401(a) of the Code.

Announcement 94-139
Form 5310-A used to provide a notice for certain transfers of assets or liabilities described in section 6058(b) has been revised to incorporate the notice for using qualified separate lines of business (QSLOB) described in section 414(r)(2)(B). The new revision date is September 1994.


Proposed regulations under section 3505 of the Code regarding the liability of third parties paying or providing for wages and the maximum liability of third parties who supply funds for wages to conform to judicial interpretation of the statute.


Announcement 94-140
Effective January 1, 1995, the rates of certain environmental taxes and the inland waterways fuel use tax will increase. Also, new rules affect the luxury tax and excess adjustments and claims reported on Form 720, Quarterly Federal Excise Tax Return.


Rev. Proc. 94-72
Income tax cost-of-living adjustments for tax years beginning in 1995. The Service provides cost-of-living adjustment factors and their application to the tax rate tables for individuals and for estates and trusts, the standard deduction amounts, the personal exemption, and several other items.

Announcement 94-141
The Service issues an announcement concerning penalty proposal notices generated during calendar year 1994 (Notice 972CG, dated December 5, 1994) related to the Information Returns Penalty Program and the solicitations required for incorrect TlNs received with the notices.

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