Internal Revenue Bulletins  

June 1, 1993

Internal Revenue Bulletin No. 1993-22

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SPECIAL ANNOUNCEMENTS

Announcement 93-82
Because of budget constraints, the Internal Revenue Bulletin will be published semimonthly from June through September 1993.

Announcement 93-80
A public hearing will be held on July 16, 1993, on proposed regulations relating to limitations on corporate net operating loss carryforwards.

Announcement 93-81
A public hearing will be held on August 16, 1993, on proposed regulations relating to intercompany transfer pricing.


INCOME TAX

Rev. Rul. 93-39
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 June 1993.

CO-45-91
Proposed regulations under section 382 of the Code relate to limitations on corporate net operating loss carryforwards.


EMPLOYEE PLANS

Notice 93-31
Guidelines are set forth for determining for May 1993, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.


EMPLOYMENT TAXES

EE-79-89
Proposed regulations under sections 6011, 6157, and 6302 of the Code relate to the requirement of making quarterly payments of the railroad unemployment repayment tax. A public hearing will be held on August 30, 1993.

EE-9-92
Proposed regulations under sections 3211 and 3221 of the Code relate to supplemental annuity tax under the Railroad Retirement Tax Act (RRTA). A public hearing will be held on August 30, 1993.

EE-63-92
Proposed regulations under sections 3121, 3201,3202,3221, and 3231 of the Code relate to the updating of Railroad Retirement Tax Act (RRTA) regulations. A public hearing will be held on August 30, 1993.


EXCISE TAXES

Announcement 93-79
Petitions requesting that certain substances be added to the list of taxable substances in section 4672(a)(3) of the Code have been received.


ADMINISTRATIVE

Rev. Proc. 93-25
Magnetic media filing on Form 1040NR. Participants in the magnetic media filing program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are informed of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 92-40 superseded.


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