Internal Revenue Bulletins  

June 5, 1995

Internal Revenue Bulletin No. 1995-23

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. 95-41
Treatment of certain liabilities. Guidance is provided concerning the effect of section 704(c) of the Code on the allocation of nonrecourse liabilities under section 1.752-3(a) of the regulations.

Rev. Rul. 95-42
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 June 1995.

Rev. Rul. 95-43
LIFO; price indexes; department stores. The March 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 for valuing inventories for tax years ended on, or with reference to, March 31, 1995.

Notice 95-34
Guidance is provided to taxpayers concerning the significant tax problems raised by certain trust arrangements being promoted as multiple employer welfare benefit funds exempt from the limits of sections 419 and 419A of the Code. In general, these arrangements do not satisfy the requirements for exemption under section 419A(f)(6).


Announcement 95-48
The effective date for applying certain nondiscrimination regulations to plans maintained by governmental and tax-exempt employers is extended.


Notice 95-33
This notice provides relief from certain provisions of the Code for organizations giving emergency assistance to victims of the April 19, 1995, terrorist bomb attack on the Alfred P. Murrah Federal Building in Oklahoma City, Oklahoma. The relief is through December 31, 1995, or later if an extension by the Service is determined to be necessary or appropriate. This notice also discusses deductibility of contributions to organizations for relief to victims of the bomb attack, and explains how newly formed organizations may expedite consideration of their applications for recognition of exempt status.


Rev. Proc. 95-27
Structural modifications to buildings. This procedure provides a safe harbor for certain structural modifications to a building that will not be treated as a demolition for purposes of section 280B of the Code.

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