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. 95-36
LIFO; price indexes; department stores. The February 1995 Bureau of Labor Statistics
prices 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, February 28, 1995.
Rev. Rul. 95-37
Partnerships; limited liability companies; conversion of a partnership into a limited
liability company. The federal income tax consequences of the conversion of an interest in
a domestic partnership into an interest in a domestic LLC that is classified as a
partnership are discussed. Rev. Ruls. 84-52 and 86-111 amplified.
Temporary and proposed regulations under section 417 of the Code provide guidance to
employers in determining the present value of an employee's benefit under a qualified
defined benefit pension plan, for purposes of the applicable consent rules and for
purposes of determining the amount of a distribution made in any form other than in
certain nondecreasing annuity forms. A public hearing will be held on July 25, 1995.
Guidelines are set forth for determining for April 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. Rul. 95-38
Special use value; farms; interest rates. The 1995 interest rates to be used in computing
the special use value of farm real property for which an election is made under section
2032A of the Code are listed for estates of decedents.
This notice addresses the application to household employers of new rules regarding
federal employment taxes and income tax withholding. Section 2 of the Social Security
Domestic Employment Reform Act of 1994, Pub. L. 103-87, enacted section 3510 and amended
section 3121 of the Code. Rev. Proc. 70-6 modified and Rev. Proc. 80-4 amplified.
Rev. Proc. 95-20A
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.
95-20 modified and amplified.
T.D. 7837, 1982-2 C.B. 194, which restates and clarifies a formula relating to the
computation of the amount received for designated stock by a small business corporation,
T.D. 7976, 1984-2 C.B. 315, relating to the time and manner of making certain elections
under the Deficit Reduction Act of 1984, is corrected.
T.D. 8584, 1995-5 I.R.B. 5, relating to the requirement to capitalize interest with
respect to the production of property, is corrected.
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