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.
A public hearing will be held on September 19, 1994, on proposed regulations that provide
guidance on the imposition of the accuracy-related penalty.
Rev. Rul. 94-34
Low-income housing credit; satisfactory bond; "bond factor" amounts for April,
May, and June 1994. This ruling announces the monthly bond factor amounts to be used by
taxpayers who dispose of qualified low-income buildings or interests therein during the
months of April, May, and June 1994.
Final regulations under section 1398 of the Code relate to carryover of passive activity
losses and credits and at-risk losses to bankruptcy estates of individuals.
Final, temporary, and proposed regulations under sections 103, 148, 149, and 150 of the
Code relate to arbitrage and related restrictions applicable to taxexempt bonds issued by
State and local governments.
T.D. 8476, 1993-2 C.B. 13, and T.D. 8425, 1992-2 C.B. 54, relating to arbitrage
restrictions on tax-exempt bonds and information reporting for tax-exempt bond issues, are
Guidelines are set forth for determining for May 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.
Rev. Rul. 94-35
Obsolete gasoline tax rulings. Certain rulings that relate to the gasoline excise tax and
other excise tax matters are obsoleted.
Certain notices that relate to the gasoline excise tax are obsoleted.
The oil spill liability tax described in section 4611(c)(2)(B) of the Code will be
reapplied as of July 1, 1994.
Del. Order 60 (Rev. 7)
This order delegates authority to settle cases docketed in the Tax Court. Del. Order 60
(Rev. 6) superseded.
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