Internal Revenue Bulletins  

January 24, 1994

Internal Revenue Bulletin No. 1994-4

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

T.D. 8505
Fl-72-93

Temporary and proposed regulations under section 475 of the Code relate to mark to market for dealers in securities. A public hearing will be held on April 12, 1994.

T.D. 8506
IA-63-93

Temporary and proposed regulations under section 6050P of the Code relate to information reporting requirements of certain financial entities for discharges of indebtedness. A public hearing will be held on March 30, 1994.

T.D. 8507
Final regulations under section 6050H of the Code relate to information reporting for reimbursements of interest on qualified mortgages.

Notice 94-4
Countries that require participation in, or cooperation with, an international boycott are listed.

Notice 94-5
This notice supplements Notice 92-43 to add the Louisiana parish of Lafourche to those areas eligible for the relief granted to taxpayers in Notice 92-43 from certain low-income housing credit requirements as a result of Hurricane Andrew.

EE-6-93
Proposed regulations under section 401 of the Code relate to the compensation limit for tax-qualified retirement plans. A public hearing will be held on March 17, 1994.

EE-61-93
Proposed regulations under section 162 of the Code relate to the disallowance of deductions for employee remuneration in excess of $1,000,000.

PS-106-91
Proposed regulations under section 42 of the Code relate to low-income housing credit. A public hearing will be held on April 26, 1994.


EXEMPT ORGANIZATIONS

Announcement 91-14
A list is given of organizations now classified as private foundations.


EMPLOYMENT TAXES

Railroad Retirement; rate determination; quarterly
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be thirty cents for the quarter beginning January 1, 1994.


EXCISE TAXES

Announcement 94-10
Procedures are shown for filing refund claims by registered ultimate vendors for payment of the Federal excise tax on undyed diesel fuel.


ADMINISTRATIVE

Announcement 94-11
Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), is revised.

Announcement 94-12
Because there are no electronic/magnetic media format or editorial changes for Rev. Proc. 93-16 (Rev. 2-93), the Service is requesting that filers use this same revenue procedure for preparing their 1042S data for tax year 1993.


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.

1994 Weekly IRBs | IRS Bulletins Main | Home