Internal Revenue Bulletins  

August 7, 1995

Internal Revenue Bulletin No. 1995-32

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. 95-51
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 August 1995.

T.D. 8597
Final regulations relating to the consolidated return intercompany transaction system and related rules.

T.D. 8598

Temporary and proposed regulations under section 1502 of the Code that provide rules for disallowing loss and excluding gain for certain dispositions and other transactions involving stock of the common parent of a consolidated group. A public hearing will be held on November 16, 1995.


Rev. Proc. 95-35
Organizations excepted from reporting lobbying expenditures. Guidance is provided to organizations exempt from taxation under section 501(a) of the Code on the application of amendments made to sections 162(e) and 6033(e) by section 13222 of the Omnibus Budget Reconciliation Act of 1993. This procedure identifies certain tax-exempt organizations that will be treated as satisfying the requirements of section 6033(e)(3), and thus not subject to the reporting and notice requirements of section 6033(e)(1) or the tax imposed by section 6033(e)(2). Procedures for other exempt organizations to establish that they satisfy the requirements for section 6033(e)(3) are also provided.

Announcement 95-61
The Service requests comments on proposed examination guidelines that provide Internal Revenue Agents with procedures for examining financing arrangements of states and their political subdivisions for compliance with the Code and applicable regulations. The guidelines set forth a comprehensive plan for examining municipal financing arrangements, describe the roles of the various participants, and describe key documents generated by the financing arrangement.

Announcement 95-63
Recovery Information Service, San Francisco, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.


Announcement 95-62
Application packages for the 1996 Tax Counseling for the Elderly (TCE) Program are available.

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