Internal Revenue Bulletins  

February 27, 1995

Internal Revenue Bulletin No. 1995-9

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. 95-15
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning January 1, 1995, is 8 percent for overpayments, 9 percent for underpayments, and 11 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 is 6.5 percent. Rev. Rul. 94-78 modified and superseded.

Rev. Rul. 95-17
Election in respect of losses attributable to a disaster. This ruling lists the areas declared by the President to qualify as major disaster areas since the publication of Rev. Rul. 94-14 under the Disaster Relief and Emergency Assistance Act.

Rev. Rul. 95-18
LIFO; price indexes; department stores. The December 1994 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, December 31, 1994.


Rev. Proc. 95-17
Deficiencies; interest; daily compounding rules. Uniform rates and procedures are set forth for computation of interest under the compounding rules established under section 6622 of the Code. Rev. Proc. 83-7 is superseded for all interest computations made after December 31, 1994.

Announcement 95-17
Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. Nov. 94), is given.

Announcement 95-18
IA-17-94; EE-36-94, 1995-2 I.R.B. 55, relating to payment by employer of expenses for club dues, meals and entertainment, and spousal travel, is corrected. A public hearing will be held on April 14, 1995.

Previous | Next


You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.


You can search either the entire GAO Reports section, or all of UncleFed 's Tax*Board. For a more focused search, put your search word(s) in quotes.

1995 Weekly IRBs | IRS Bulletins Main | Home