Internal Revenue Bulletins  

July 10, 1995

Internal Revenue Bulletin No. 1995-28

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.


Notice 95-41
Countries that require participation in, or cooperation with, an international boycott are listed.


Rev. Rul. 95-29A
Limitations on benefits and contributions. Answer 3 of Rev. Rul. 95-29, 1995-15 I.R.B. 1O, pertaining to the limitations on benefits and contributions under section 415 of the Code is corrected.


Announcement 95-57
A list is given of organizations now classified as private foundations.


Rev. Proc. 95-31
Qualified mortgage bonds; mortgage credit certificates; qualified census tracts (possessions). The qualified census tracts for Puerto Rico and the Virgin Islands are set forth for use in determining the portion of loans required to be placed in targeted areas under section 143(h) of the Code. Rev. Proc. 93-38 supplemented.

Rev. Proc. 95-32
Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f)(5) of the Code. Rev. Proc. 94-66 obsoleted in part.

Rev. Proc. 95-33
Section 263A small reseller and reseller-producer exceptions. This procedure provides the exclusive procedure for certain "small resellers," "formerly small resellers," or "reseller-producers" to change their method of accounting for costs subject to section 263A of the Code. Rev. Proc. 94-49 modified.

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