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. 94-9
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 February 1994.
Rev. Rul. 94-10
Limited partnerships. The Pennsylvania Revised Uniform Limited Partnership Act corresponds
to the Uniform Limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the
regulations. Rev. Rul. 94-2 amplified.
Temporary and proposed regulations under sections 108, 163, 1044, and 6655 of the Code
relate to the time and manner of making certain elections under the Omnibus Budget
Reconciliation Act of 1993.
Temporary and proposed regulations under sections 6012, 6061, and 6065 of the Code relate
to the TeleFile Voice Signature test.
Temporary and proposed regulations under section 162 of the Code relate to dues or other
similar amounts paid to certain tax-exempt organizations that participate in political
campaigns, or engage in lobbying or similar activities. A public hearing will be held on
April 7, 1994.
Proposed regulations under section 162 of the Code relate to rules for allocating costs to
lobbying activities. A public hearing will be held on April 6, 1994.
Guidelines are set forth for determining for January 1994 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.
Temporary and proposed regulations under section 4082 of the Code amending the fuel floor
stocks taxes and the diesel fuel excise tax regulations.
T.D. 8456, 1993-1 C.B. 128, relating to capitalization of certain policy acquisition
expenses by insurance companies, is corrected.
T.D. 8474, 1993-1 C.B. 242, relating to the withdrawal of proposed regulations that remove
final and temporary regulations under 26 CFR parts 1, 5, 5c, 12, 54, and 602 relating
primarily to provisions of prior law, is corrected.
Errors in Publication 559, Survivors, Executors, and Administrators, are corrected.
New Publication 950 Introduction to Estate and Gift Taxes, is now available.
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