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.
Final regulations under sections 446 and 461 of the Code
relate to accounting for business hedging transactions.
Final regulations under section 1221 of the Code relate to
the determination of the character of gain or loss from
Proposed regulations under sections 446 and 1221 of the Code
relating to the character and timing of gain or loss from certain
hedging transactions entered into by members of a consolidated
group. A public hearing will be held on October 18, 1994.
A list is given of organizations now classified as private
Rev. Proc. 94-54
Low-income housing tax credit. This procedure publishes the amounts
of unused housing credit carryovers allocated to qualified states
under section 42(h)(3)(D) of the Code for calendar year 1994.
Until the Service provides further guidance, a taxpayer may treat
stated interest payable at maturity on a short-term tax-exempt bond
either as qualified stated interest or as includible in the bond's
stated redemption price at maturity.
Proposed regulations under sections 671, 6012, and 6109 of the Code
relate to grantor trust reporting requirements. A public hearing
will be held on September 21, 1994.
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