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.

T.D. 8579
Final regulations under section 1374 of the Code relate to the tax imposed on a S corporation's net recognized built-in gain.

T.D. 8580
Final regulations under section 468A of the Code relate to a disposition of an interest in a nuclear power plant.

CO-993-71
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 Proposed regulations previously issued are withdrawn.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.

EMPLOYEE PLANS

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 provided.

Notice 95-4
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

EMPLOYMENT TAXES

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.

EE-83-89
Proposed regulations under sections 6051 and 6071 of the Code concerning the time for furnishing wage statements on termination of employer's operations.

ADMINISTRATIVE

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.

Notice 95-5
This notice announces an amendment to the regulations governing practice before the Service.

T.D. 8581
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.

Announcement 95-4
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.