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. 94-8
Targeted jobs credit; certification requirements. An employer may
not claim a targeted jobs credit for wages paid to an employee if on
or before the date the employee begins work he or she does not
receive a written preliminary determination and the employer does
not request in writing or receive certification from a designated
local agency, as required by section 51(d)(16) of the Code, that the
employee is a member of a targeted group. The requirement is
unchanged even if the employee was hired during the period from July
1, 1992, through August 9, 1993, the day prior to the enactment of
the Revenue Reconciliation Act of 1993, during which period no
targeted jobs credit was in effect. Rev. Rul. 87-94 modified.
Final regulations under sections 1367 and 1368 of the Code relate to
adjustments to basis of stock and indebtedness to shareholders of S
corporations and treatment of distributions by S corporations to
Rev. Proc. 94-16
Voluntary closing agreement program; limited sanctions. This
procedure describes a voluntary closing agreement program that
contains a formula for determining monetary sanctions and limits the
sanction for employers who voluntarily enter the program. In
addition, this procedure permits certain closing agreement requests
with respect to repeated, deliberate and flagrant violations.
The Service announced cost-of-living adjustments applicable to
dollar limitations on benefits under qualified defined benefit
pension plans and to other provisions affecting such plans.
Rev. Proc. 94-17
Information returns; organizations not required to file. This
procedure relieves certain foreign organizations from the
requirement to file annual information returns. The organizations
within the scope are those that normally do not have more than
$25,000 in U.S. source income and have no significant activity in
the U.S. Rev. Proc. 83-23 supplemented.
Rev. Proc. 94-18
Filing Form 941 on magnetic tape; reporting agents. Requirements and
instructions are provided for reporting agents who submit Form 941,
Employer's Quarterly Federal Tax Return, on magnetic tape. Rev.
Proc. 92100 superseded.
A determination has been made to add acetic acid, formic acid, and
paraformaldehyde to the list of taxable substances in section
4672(a)(3) of the Code.
A determination has been made to add adipic acid to the list of
taxable substances in section 4672(a)(3) of the Code.
A determination has been made to add butanol and propanol to the
list of taxable substances in section 4672(a)(3) of the Code.
A determination has been made to add pentaerythritol,
trimethylolpropane, and 1,3-butylene glycol to the list of taxable
substances in section 4672(a)(3) of the Code.
A determination has been made to add terephthalic acid and
polybutene to the list of taxable substances in section 4672(a)(3)
of the Code.
Petitions to add 2,2,4-trimethyl-1,3-pentanediol diisobutyrate and
2,2,4-trimethyl-1,3-pentanediol monoisobutyrate to the list of
taxable substances in section 4672(a)(3) of the Code have been
Petitions to add poly (69/31 ethylene/cyclohexylenedimethylene
terephthalate), poly (96.5/3.5 ethylene/cyclohexylenedimethylene
terephthalate), and poly (98.5/1.5 ethylene/cyclohexylenedimethylene
terephthalate) to the list of taxable substances in section
4672(a)(3) of the Code have been filed.
Form 8109, Federal Tax Deposit Coupon, has been revised for filers
to make deposits of withheld income taxes reported on Form 945,
Annual Return of Withheld Income Tax.
The December 1993 revision of Form 1041-A, U.S. Information
Return-Trust Accumulation of Charitable Amounts, is now available.
The new 1993 Form 8815, Exclusion of Interest From Series EE U.S.
Savings Bonds Issued After 1989 (Rev. December 1993), is now
New Forms 8840, Closer Connection Exception Statement, and 8843,
Statement for Exempt Individuals and Individuals With a Medical
Condition, are available.
Errors in Publication 17, Your Federal Income Tax, and Publication
505, Tax Withholding and Estimated Tax, are corrected.
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