Internal Revenue Bulletins  

October 3, 1994

Internal Revenue Bulletin No. 1994-40

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. 94-61
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 October 1994.

Rev. Rul. 94-62
Diversification requirements for variable products. This ruling defines eight specific categories and one general category of arrangements that are "qualified retirement or pension plans" for purposes of section 1.817-5(f)(3)(iii) of the regulations.


Notice 94-91
Guidelines are set forth for determining for September 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 94-120
A list is given of organizations now classified as private foundations.


Notice 94-92
A determination has been made to add texanol benzyl phthalate to the list of taxable substances in section 4672(a)(3) of the Code.


Rev. Proc. 94-63
Electronic filing; Form 1040. Participants in the 1995 electronic filing program for Form 1040, U.S. Individual Income Tax Return, are informed of their obligations to the Service, the taxpayers, and other participants. Rev. Proc. 94-11 superseded.

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