Internal Revenue Bulletins  

July 17, 1995

Internal Revenue Bulletin No. 1995-29

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. 95-49
Low-income housing tax credit. An extended low-income housing commitment satisfies section 42(h)(6) of the Code even though its provisions may be suspended or terminated after the compliance period when a tenant exercises a right of first refusal to purchase a low-income building.

Pub. Law 104-7
Amendments to the Code to permanently extend the deduction for the health insurance costs of self employed individuals, to repeal the provision permitting nonrecognition of gain on sales and exchanges effectuating policies of the Federal Communications Commission, and for other purposes.


Rev. Proc. 95-34
Model amendments; highly compensated employees. This procedure sets forth model amendments for the simplified definition of highly compensated employees for the purpose of qualified plans and simplified employee pension plans. Rev. Procs. 89-9, 89-13, 93-12, 93-39, 93-42, 93-47, 94-13, and 95-8 modified.


Announcement 95-58
A list is given of organizations now classified as private foundations.

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