Internal Revenue Bulletins  

September 11, 1995

Internal Revenue Bulletin No. 1995-37

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. 95-63
Update of Rev. Rul. 92-63. Rev. Rul. 92-63, 1992-2 C.B. 195 (as corrected by Rev. Rul. 92-63A, 1992-2 C.B. 197), is modified and superseded with respect to countries listed under section 901(j)(2)(A) of the Code.

T.D. 8611
Final regulations under sections 871, 881, 1441, 6038A, and 7701 of the Code relating to conduit financing arrangements.

Proposed regulations under sections 170A and 6115 of the Code provide guidance regarding the allowance of certain charitable contribution deductions, the substantiation requirements for charitable contributions of $250 or more, and the disclosure requirements for quid pro quo contributions in excess of $75. A public hearing will be held on November 1, 1995.


Announcement 95-74
African Education Foundation, Inc., a/k/a The African Educational Foundation, Inc., Washington, D.C., no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

Announcement 95-75
A list is given of organizations now classified as private foundations.


T.D. 8609
Final regulations relating to gasohol blending and the tax on compressed natural gas (CNG).


T.D. 8610
Final regulations under section 7701 of the Code relating to taxable mortgage pools.

Proposed regulations under section 7701 of the Code relating to the classification of certain organizations as trusts for federal tax purposes. A public hearing will be held on October 26, 1995.

Announcement 95-73
Publication 926, Household Employer's Tax Guide (Rev. July 1995), is now available.

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