Internal Revenue Bulletins  

February 7, 1994

Internal Revenue Bulletin No. 1994-6

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INCOME TAX

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.

T.D. 8509
IA-62-93

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.

T.D. 8510
IA-38-93

Temporary and proposed regulations under sections 6012, 6061, and 6065 of the Code relate to the TeleFile Voice Signature test.

T.D. 8511
IA-60-93

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.

IA-57-93
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.


EMPLOYEE PLANS

Notice 94-12
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.


EXCISE TAXES

T.D. 8512
PS-76-93

Temporary and proposed regulations under section 4082 of the Code amending the fuel floor stocks taxes and the diesel fuel excise tax regulations.


ADMINISTRATIVE

Notice 91-13
T.D. 8456, 1993-1 C.B. 128, relating to capitalization of certain policy acquisition expenses by insurance companies, is corrected.

Notice 94-14
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.

Announcement 94-21
Errors in Publication 559, Survivors, Executors, and Administrators, are corrected.

Announcement 94-22
New Publication 950 Introduction to Estate and Gift Taxes, is now available.


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