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. 94-39
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 1994, will be 7 percent for overpayments, 8 percent for underpayments, and 10 percent for large corporate underpayments.

Rev. Rul. 94-41
Valuation of a remainder interest in property transferred to a new pooled income fund under section 642(c)(5). A cumulative list of the deemed rates of return computed under section 7520 of the Code is provided for transfers to new pooled income funds that have been in existence for less than 3 taxable years.

Notice 94-68
This notice extends the period that a disinterested director will be considered an outside director for purposes of section 162(m) of the Code and adopts the temporary rule of Notice 94-2 as a permanent rule.

Notice 94-69
The enhanced oil recovery credit for taxable years beginning in the 1994 calendar year is determined without regard to the phase-out for crude oil price increases provided in section 43(b) of the Code.

Notice 94-70
The Service announces the applicable percentage for determining percentage depletion on marginal properties for the calendar year 1994.

EMPLOYEE PLANS

Rev. Proc. 94-41
Waivers from minimum funding standard; procedure. Procedures are set forth for requesting waivers of the minimum funding standard described in section 412(d) of the Code and the issuance of such waivers by the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Procs. 83-41, 88-5, 88-29 superseded. Rev. Procs. 94-4, 94-5, 94-6 modified.

Rev. Proc. 94-12
Qualified plan amendments; retroactive reduction of accrued benefits. A procedure is set forth for obtaining an approval of an amendment to a qualified plan that, under section 412(c)(8) of the Code, reduces the accrued benefits of plan participants. The changes to Rev. Proc. 79-18 are being made in response to the appellate decision in Nichols v. Asbestos Workers Local 24 Pension Plan, 835 F. 2d 881 (D.C. Cir. 1987). Rev. Proc. 79-18 and Rev. Rul. 79-215 superseded. Rev. Proc. 944 modified.

Notice 94-71
Guidelines are set forth for determining for June 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.

Announcement 94-85
The Service is extending the deadline for adopters of certain volume submitter plans to request determination letters that provide extended reliance.

EXEMPT ORGANIZATIONS

Announcement 94-86
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Rev. Rul. 94-40
REIT or RIC partner. The application of sections 4981 and 4982 of the Code to a real estate investment trust or regulated investment company that is a partner in a partnership is clarified.

Rev. Rul. 94-40A
REIT or RIC partner. Modification of Rev. Rul. 94-40.

Announcement 94-84A
This announcement solicits comments on whether an administrative exception that, in appropriate cases, would permit a REIT or RIC to compute its required distribution by taking certain partnership items into account on the last day of the partnership's taxable year should be provided and, if so, on the pertinent provisions of the exception.

ADMINISTRATIVE

Del. Order 236
This order delegates authority to accept settlement offers with respect to rollover and recurring issues in Coordinated Examination Program cases where a settlement on the merits has been effected by Appeals with respect to the same taxpayer in a previous or subsequent tax period.