Internal Revenue Bulletins  

November 6, 1995

Internal Revenue Bulletin No. 1995-45

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.


INCOME TAX

Rev. Rul. 95-73
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 November 1995.

Notice 95-57
Guidance is provided on how the Service will process applications for a change in accounting method and claims for refund filed as a result of the decision in Security Bank Minnesota v. Commissioner, 994 F.2d r 432 (8th Cir. 1993), aff'g 98 T.C. 33 (1992).

T.D. 8623
Final and temporary regulations under section 170 of the Code provide guidance regarding the substantiation requirements for certain charitable contributions.


EMPLOYEE PLANS

Notice 95-55
Cost-of-living adjustments effective January 1, 1996, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting qualified plans are set forth.


EXEMPT ORGANIZATIONS

Notice 95-56
This notice provides relief from certain provisions of the Code for organizations giving emergency assistance to victims of Hurricane Marilyn, September 1995, afflicting portions of the Virgin Islands and Puerto Rico. 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.


EMPLOYMENT TAXES

T.D. 8624
IA-30-95

Final, temporary, and proposed regulations under section 6011 of the Code relating to the reporting of nonpayroll withheld income taxes.


ADMINISTRATIVE

Announcement 95-92
The foreign person indicator box on Form 1099-S, Proceeds From Real Estate Transactions, will not be included on the 1996 form.


Previous | Next

SEARCH:

You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.





SEARCH:

You can search either the entire GAO Reports section, or all of UncleFed 's Tax*Board. For a more focused search, put your search word(s) in quotes.

1995 Weekly IRBs | IRS Bulletins Main | Home