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. 94-77
Severance pay as business expenses. The Supreme Court's decision in
INDOPCO, Inc., does not affect the treatment of severance payments,
made by a taxpayer to its employees, as business expenses that are
generally deductible under section 162 of the Code.
Rev. Rul. 94-78
Interest rates; underpayments and overpayments. The rate of interest
determined under section 6621 of the Code for the calendar quarter
beginning January 1, 1995, will be 8 percent for overpayments, 9
percent for underpayments, and 11 percent for large corporate
Rev. Rul. 94-79
Classification of Connecticut limited liability company. Because of
the flexibility accorded by the Connecticut Limited Liability
Company Act, a Connecticut limited liability company may be
classified as a partnership or an association taxable as a
corporation depending upon the provisions adopted in the limited
liability company's articles of organization or operating agreement.
Proposed regulations under section 83 of the Code relating to
deductions for transfers of property.
Amendments to proposed regulations under section 162 of the Code
relating to the disallowance of deductions for employee remuneration
in excess of $1,000,000.
Star Trek Association of Towson, Inc., Towson, MD, no longer
qualifies as an organization to which contributions are deductible
under section 170 of the Code.
Guidance is provided on the effect of the Family and Medical Leave
Act of 1993, P.L. 103-3, on the COBRA continuation coverage
requirements for group health plans under section 4980B of the Code.
Petitions have been filed to add cyclododecanol,
1,5,9-cyclododecatriene, and adiponitrile to the list of taxable
substances in section 4672(a)(3) of the Code.
Rev. Proc. 94-74
Penalties; substantial understatement. Guidance is provided
concerning when information shown on a return in accordance with the
applicable forms and instructions will be adequate disclosure for
purposes of reducing an understatement of income tax under section
6662(d) of the Code.
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