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.
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.
Final regulations under section 3505 of the Code.
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