Internal Revenue Bulletins  

March 13, 1995

Internal Revenue Bulletin No. 1995-11

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.


INCOME TAX

Rev. Rul. 95-21
Extent of recognition of gain or loss on distribution. The income tax consequences when a partnership and all of its partners are adjudicated bankrupt and discharged from an indebtedness are determined under section 108 of the Code. Rev. Rul. 71-301 obsoleted.

C0-62-94
Proposed regulations under section 338 of the Code relating to the continuity of interest in transfer of target assets after qualified stock purchase of target. A public hearing will be held on June 7, 1995.


ADMINISTRATIVE

Pub. L. 103-46
The Uruguay Round Agreements Act approves and implements the trade agreements concluded in the Uruguay Round of multilateral trade negotiations.

Announcement 95-21
T.D. 8588, 1995-7 I.R.B. 5, which provides an anti-abuse rule under subchapter K, is corrected.


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