Internal Revenue Bulletins  

August 28, 1995

Internal Revenue Bulletin No. 1995-35

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. 95-54
Application of section 40. Guidance is provided under section 40 of the Code regarding the application of the alcohol mixture credit with respect to eligible alcohol that has been commingled with ineligible alcohol.

Rev. Rul. 95-55
Classification of New York limited liability partnership. A general partnership registered as a New York registered limited liability partnership will be classified as a partnership for federal tax purposes.

Rev. Rul. 95-59
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 1995, will remain at 8 percent for overpayments, 9 percent for underpayments, and 11 percent for large corporate underpayments. The rate of interest paid on the portion of a corporation overpayment exceeding $10,000 will remain at 6.5 percent.

Rev. Rul. 95-60
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1994 and the recomputed differential earnings rate for 1993 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 1994.

Rev. Rul. 95-61
LIFO; price indexes; department stores. The June 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, June 30, 1995.


Rev. Rul. 95-57
Employee stock ownership plan (ESOP); voting rights. This ruling describes a situation where an ESOP will not violate section 409(e) of the Code merely because the trustee of the ESOP votes the shares of stock allocated to participants' accounts for which no directions were timely received from the participants.

Rev. Proc. 95-42
Regional prototype plans; notification letters. Certain notice and registration requirements that apply to sponsors of regional prototype plans are simplified. Rev. Proc. 89-13 modified.


Notice 95-47
This notice provides relief from certain provisions of the Code for organizations giving emergency assistance to victims of the June-July 1995 floods in the Commonwealth of Virginia. 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 of victims of the flooding, and explains how newly formed organizations may expedite consideration of their applications for recognition of exempt status.


T.D. 8604
Final regulations under section 3505 of the Code.

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