Internal Revenue Bulletins  

March 6, 1995

Internal Revenue Bulletin No. 1995-10

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. 95-19
Assets retained by the target corporation in a reorganization; distributions to shareholders from pre-1984 policyholders surplus account. When substantially all of the assets of a target stock life insurance company are transferred in a transaction qualifying as a reorganization under section 368(a)(1)(D) of the Code, there is a distribution, within the meaning of section 815, of an amount equal to the fair market value of any retained assets.

Rev. Rul. 95-20
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for March 1995.

Proposed regulations relating to the computation of foreign taxes deemed paid under section 902 of the Code.


Proposed regulations under sections 704 and 737 of the Code relating to the recognition of gain or loss by contributing partner on distribution of contributed property or other property. A public hearing will be held on June 19, 1995.

Proposed regulations under section 469 of the Code providing rules for rental real estate activities of taxpayers engaged in certain real property trade or businesses. A public hearing will be held on May 11, 1995.

Announcement 95-19
Cancer Care for Children, Inc., Rapid City, SD, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.


Notice 95-9
Guidelines are set forth for determining for February 1995 the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act.


Rev. Proc. 95-18
General rules and specifications for private printing of Forms W-2c and W-3c. Specifications are set forth for the private printing of paper substitutes for Forms W-2c and W-3c. Rev. Proc. 83-63 superseded.

T.D. 8589
Final regulations under 26 CFR part 300 relating to user fees for certain services provided to specific persons and implementing the Independent Offices Appropriations Act (IOM).

Announcement 95-20
T.D. 8580, 1995-4 I.R.B. 23, relating to a disposition of an interest in a nuclear power plant, is corrected.

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