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. 95-8
Definition of debt-financed property. This ruling provides that
income from a short sale is not income attributable to debt-financed property within the
meaning of section 514 of the Code.
Final regulations under section 1374 of the Code relate to the tax
imposed on a S corporation's net recognized built-in gain.
Final regulations under section 468A of the Code relate to a
disposition of an interest in a nuclear power plant.
Proposed regulations under sections 385, 1032, and 1502 of the Code
provide rules for adjusting the basis of a controlling corporation in the stock of a
controlled corporation as the result of certain triangular reorganizations involving the
stock of the controlling corporation. Proposed regulations previously issued are
withdrawn. A public hearing will be held on March 31, 1995.
Rev. Rul. 95-6
Mortality table; limitation on benefits. The applicable mortality
table for purposes of adjusting any benefit or limitation under section 415(b)(2) of the
Code, as amended by the Uruguay Round Agreements Act, Public Law 103-465 (GATT), is
Cost-of-living adjustments effective January 1, 1995, applicable to
the dollar limits on benefits under qualified defined benefit pension plans and to other
provisions affecting such plans are set forth
Rev. Rul. 95-7
Employer FICA taxes paid on employee tips. Questions and answers are
provided pertaining to Federal Insurance Contributions Act taxes paid by employers on tips
received by employees.
Proposed regulations under sections 6051 and 6071 of the Code
concerning the time for furnishing wage statements on termination of employer's
Rev. Proc. 95-11
Permission to discontinue filing consolidated returns. This
procedure sets forth the requirements for consolidated groups requesting permission to
discontinue filing consolidated returns for the first taxable year that begins on or after
January 1, 1995.
Rev. Proc. 95-13
On-Line Service Electronic Filing Program; Form 1040. Participants
in the 1995 On-Line Service Electronic Filing Program for the Form 1040 Series are
informed of their obligations to the Service and other participants.
This notice announces an amendment to the regulations governing
practice before the Service.
Final regulations under sections 401, 402, 411, 415, and 4979 of the
Code relate to certain cash or deferred arrangements and employee and matching
contributions under employee plans.
The Service withdraws a proposal to eliminate furnishing a single
sheet of multiple instructions for substitute statements to recipients for Forms 1099,
1098, 5498, and W-2G.
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