Internal Revenue Bulletins  

July 31, 1995

Internal Revenue Bulletin No. 1995-31

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 95-64
A public hearing will be held on August 24, 1995, on proposed regulations which would authorize the Service to disclose certain return information to the U.S. Customs Service.


Proposed regulations for S corporations and their shareholders relating to the definitions and the special rule provided in section 1377 of the Code.


Notice 95-42
Guidelines are set forth for determining for July 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 (GATT).


Announcement 95-60
The Service has developed Terminal Control Numbers to communicate to the motor fuel industry and other interested parties, the motor fuel terminal facilities that meet the definitions of section 4081 of the Code and the regulations thereunder.


Announcement 95-59
Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. Nov. 94), is given.

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