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.

SPECIAL ANNOUNCEMENTS

Announcement 93-13
A public hearing will be held on March 1, 1993, on proposed regulations relating to certain earnings and profits of regulated investment companies and real estate investment trusts.

Announcement 93-14
A public hearing will be held on March 2, 1993, on proposed regulations relating to the allowance of the estate and gift tax marital deduction in the case of transfers to a noncitizen spouse.

INCOME TAX

Rev. Rul. 93-7
Extent of recognition of gain or loss on distribution. If a partnership acquires indebtedness of a partner, and the partnership distributes the indebtedness to the partner, the distribution of property rules will apply to determine the consequences for the partnership, and the partner will recognize gain or loss to the extent the value of the debt differs from its basis under section 732 of the Code.

Notice 93-8
Countries that require participation in, or cooperation with, an international boycott are listed.

FI-59-92
Proposed regulations under sections 852 and 857 of the Code relate to certain earnings and profits of regulated investment companies and real estate investment trusts.

IA-17-90
Proposed regulations under section 6050H of the Code relate to reporting requirements for recipients of points paid on residential mortgages.

Announcement 93-15
A list of organizations is provided that no longer qualify as organizations, contributions to which are deductible under section 170 of the Code.

EMPLOYEE PLANS

Announcement 93-12
The Service is seeking comments with respect to a list of revenue rulings that it proposes to obsolete.

ESTATE TAX

PS-73-88
PS-32-90
Proposed regulations under sections 2601 through 2663 of the Code relate tot he generation-skipping transfer tax. A public hearing will be held on February 18, 1993.

EXCISE TAXES

Announcement 93-11
The Treasury Department has notified the Service that the vaccine excise tax has been terminated as of January 1, 1993, pursuant to section 4131(c) of the Code.

ADMINISTRATIVE

Notice 93-4
This notice assists real estate reporting persons in reporting the buyer's portion of real property tax on Form 1099-S for sales occurring in 1993 by providing interim guidance on which they may rely until further guidance concerning the new reporting requirements is issued and becomes effective.

IA-3-89
Proposed regulations under section 7430 of the Code relate to awards of reasonable administrative costs.

INTL-978-86
Proposed regulations under section 6039E of the Code relate to information reporting by passport and permanent residence applicants.

PS-102-88
Proposed regulations under chapter 1, chapter 11, and chapter 12 of the Code relate to allowance of the estate and gift tax marital deduction in the case of transfers to a noncitizen spouse.