Internal Revenue Bulletins  

April 10, 1995

Internal Revenue Bulletin No. 1995-15

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.


Announcement 95-28
A public hearing will be held on May 8, 1995, on proposed regulations relating to the time for furnishing wage statements on termination of employer's operations.


Rev. Rul. 95-27
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 April 1995.

Rev. Rul. 95-33
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning April 1, 1995, will be 9 percent for overpayments, 10 percent for underpayments, and 12 percent for large corporate underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 is 7.5 percent.

Rev. Rul. 95-34
Extensions of time for making elections; applications for relief. Obsolete rulings that applied the factors set forth in Rev. Proc. 79-63, which were considered in granting relief under former section 1.9100-1 of the regulations, are listed.

Notice 95-15
For contributions of $250 or more made during calendar year 1994, a taxpayer who has not obtained the necessary contemporaneous written acknowledgment by the date specified in section 170(f)(8) of the Code will be treated as having satisfied the requirements of that section if (1) the taxpayer has obtained the acknowledgment by October 16, 1995, or (2) the taxpayer has made a good faith effort to obtain the acknowledgment by that date.

Announcement 95-29
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.


Rev. Rul. 95-29
Limitations on benefits and contributions. Questions and answers on the limitations on benefits and contributions under section 415 of the Code, as amended by the Uruguay Round Amendments Act, Pub. L. 103-465, which includes the Retirement Protection Act of 1994, are set forth.

Rev. Rul. 95-30
Covered compensation tables; 1994; 1995. The covered compensation tables for determining contributions to defined benefit plans and permitted disparity are set forth.

Rev. Rul. 95-31
Minimum funding standards; quarterly contributions; liquidity. Guidance is provided on the quarterly contribution requirement and the liquidity requirement under section 412(m) of the Code as amended by the Retirement Protection Act of 1994 (RPA '94). Notice 89-52 is obsolete to the extent that the section 412(m)(1) (concerning plans that are subject to the quarterly contribution requirement) was amended by RPA '94.

Rev. Proc. 95-21
Associate member dues. This procedure establishes when associate member dues payments received by an organization described in section 501(c)(5) of the Code will be treated as gross income from an unrelated trade or business under section 512.


Rev. Proc. 95-22
Magnetic media filing on Form 1040NR. Update of Rev. Proc. 94-38, which informs participants in the magnetic media filing program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 94-38 superseded.

Notice 95-13
This notice announces that final regulations under s section 898 of the Code will provide that a specified foreign corporation may, with respect to original returns on Form 5471 due (including extensions) and timely filed after March 14, 1995, but no later than March 14, 1997, expeditiously change to the taxable year it used immediately before changing to its "required year" under section 898(a) if its U.S. shareholders do not have any section 951(a) amounts includible in gross income, and do not receive any actual or deemed section 553 distributions attributable to that corporation. Treas. Reg. section 1.442-1(b) and (c) and Rev. Procs. 90-26, 63-7, and 75-54 modified.

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