Internal Revenue Bulletins  

April 4, 1994

Internal Revenue Bulletin No. 1994-14

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INCOME TAX

Rev. Rul. 94-2l
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning April 1, 1994, will be 6 percent for overpayments, 7 percent for underpayments, and 9 percent for large corporate under- payments.

Rev. Rul. 91-22
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 April 1994.

Rev. Rul. 94-23
Low-income housing credit; satisfactory bond; "bond factor" amounts for January, February, and March 1994. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low income buildings or interests there-in during the months of January, February, and March 1994.

Notice 94-27
Guidance on how taxpayers subject to the alternative minimum tax may compute the last-in, first-out (LIF0) recapture adjustment to their adjusted current earnings (ACE) for taxable years beginning before December 19, 1992.

Notice 94-28
Guidance for taxpayers other than corporations who may be subject to the alternative minimum tax regarding the computation of their alternative minimum taxable income for taxable years beginning before January 1, 1994.

IA-4--94
Proposed regulations under section 55 of the Code relate to the alternative minimum tax for noncorporate taxpayers. A public hearing will be held on June 6, 1994.


EMPLOYMENT TAXES

T.D. 8523
IA-8-92

Temporary and proposed regulations under section 3406 of the Code relate to the establishment of a Taxpayer Identification Number (TIN) matching program. A public hearing will be held on May 20, 1994.


EXCISE TAXES

Notice 94-29
A determination has been made to add bisphenol-A and alpha-methylstyrene to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-30
A determination has been made to add perchloroethylene to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-31
A determination has been made to add decabromodiphenyl oxide and tetrabromobisphenol-A to the list of taxable substances in section 4672(a)(3) of the Code.

Announcement 94-48
Petitions to add di-n-hexyl adipate, orthodichlorobenzene, and para-dichlorobenzene to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

Announcement 94-49
Petitions to add epichlorohydrin and allyl chloride to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

Announcement 94-50
Petitions to add glycerine and phenol to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

Announcement 94-51
Petitions to add para-nitrophenol, orthonitrochlorobenzene, and para-nitrochlorobenzene to the list of taxable substances in section 4672(a)(3) of the Code have been filed.


ADMINISTRATIVE

Rev. Proc. 94-24
Taxpayer Identification Number on-line matching procedures. This procedure describes instructions that payors must follow to participate in the Service's on-line taxpayer identification number matching prototype.


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