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. 95-76
LIFO; price indexes; department stores. The September 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, September 30, 1995.
Rev. Rul. 95-77
1995 base period T-bill rate. The "base period T-bill
rate" for the period ending September 30, 1995, is published, as required by section
995(f)(4) of the Code.
Rev. Proc. 95-48
Exercise of Commissioner's discretionary authority under section
6033. This procedure exercises the Commissioner's discretionary authority under section
6033(a)(2)(B) of the Code, by specifying that two additional classes of organizations,
governmental units and affiliates of governmental units, which are exempt from federal
income tax under section 501(a), are not required to file annual information returns on
Form 990, Return of Organization Exempt From Income Tax. Rev. Proc. 83-23 supplemented.
A list is provided of organizations that no longer qualify as
organizations to which contributions are deductible under section 170 of the Code.
Rev. Proc. 95-47
Tax-exempt bonds; arbitrage. Under certain conditions, an issuer of
State or local bonds may make payments to the U.S. to reduce the yield on investments
purchased with the proceeds of advance refunding bonds on a date when the issuer is unable
to purchase U.S. Treasury securities-State and Local Government Series ("SLGS")
because the Department of Treasury has suspended sales of SLGS.
This notice temporarily suspends certain regulations governing
foreign sales corporations ("FSC") due to major disruptions in the U.S. Virgin
Islands caused by Hurricane Marilyn.
This notice shows the amount that is exempt from levy on an
individual's wages, salary, and other income under section 6334(d) of the Code.
Proposed regulations, IA-4-92, 1992-2 C.B. 735, relating to the
authority of the Federal Crop Insurance Corporation to require policyholders and reinsured
companies to furnish employer identification numbers for purposes of administering the
Federal Crop Insurance Act, are withdrawn.
Proposed regulations under section 6231 of the Code relating to the
designation or selection of a tax matters partner for limited liability companies
classified as partnerships.
T.D. 8611, 1995-37 I.R.B. 20, relating to conduit financing
arrangements, is corrected.
Form 1042-S, Foreign Person's U.S. Source Income
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