Internal Revenue Bulletins  

March 27, 1995

Internal Revenue Bulletin No. 1995-13

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. 95-24
Treatment of a distribution of a bond in liquidation of a partnership interest. For purposes of determining the amount of amortizable bond premiums, a distribution of a bond in liquidation of a partnership interest is an exchange for purposes of section 171(b)(4) of the Code.

Rev. Rul. 95-25
LIFO; price indexes; department stores. The January 1995 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods of valuing inventories for tax years ended on, or with reference to, January 31, 1995.


Notice 95-11
Guidelines are set forth for determining for March 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 (Pub. L. 103-465).

Announcement 95-23
The Service's policy on the issuance of determination letters, etc., as a result of any amendments to the qualification (or SEP) requirements under section 401 of the Code (or section 408(k)) that were made by the Uruguay Round Agreements Act, Pub. L. 103-465, is set forth.


Rev. Proc. 95-20
General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 1995 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 94-39 superseded.

Notice 95-10
The "differential earnings rate" under section 809 of the Code is tentatively determined for 1994 together with the "recomputed differential earnings rate" for 1993.

Announcement 95-24
The 1994 Publication 590, Individual Retirement Arrangements (IRAs), contains an incorrect line reference in Worksheet 3.

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