Internal Revenue Bulletins  

October 23, 1995

Internal Revenue Bulletin No. 1995-44

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.


T.D. 8622
Final regulations under sections 4681 and 4682 of the Code relating to taxes imposed on exports of ozone depleting chemicals (ODCs), taxes imposed on ODCs used as medical sterilants or propellants in metered dose inhalers, and floor stock taxes on ODCs.


Rev. Proc. 95-45
Section 911 (d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911(d)(4) waiver is provided. Rev. Proc. 90-55 obsoleted.

Notice 95-53
The Service will challenge certain "stripping transactions" under current law and will issue regulations under section 7701(1) and, as appropriate, other sections of the Code.

Notice 95-54
Guidance is provided for household employers on how to correct 1994 and prior year Forms 942, Employer's Quarterly Tax Returns for Household Employees.

Treas. Dept. Order 150-01
Regional and district offices of the Internal Revenue Service. A list of newly established or continued Internal Revenue Service regional and district offices is provided.

Announcement 95-86
This announcement contains the procedures that taxpayers may use to request mediation for certain issues that are in the Appeals administrative process and that are not docketed in any court.

Announcement 95-91
The 1995 S Corporation Income Tax Package will not be mailed automatically. To order the tax package, prior year filers of Form 1120S, U.S. Income Tax Return for an S Corporation, will receive Form 8160-B, Form 1120S Tax Package Postcard.

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