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. 94-63
Section 1256 contracts marked to market; nonequib options; warrants.
Cash-settled options that are based on a stock index and traded on
(or subject to the rules of a qualified board or exchange are
nonequity options for purposes of section 1256 of the Code if the
Securities and Exchange Commission determines that the stock index
is "broad-based." For purposes of section 1256, warrants that are
based on a stock index and that are, economically, substantially
identical in all material respects to options based on a stock index
are treated as options based on a stock index.
Rev. Rul. 94-64
LIF0; price indexes; department stores. The August 1994 Bureau of
Labor Statistics price indexes are accepted for use by department
stores employing the retail inventory and last-in, first-out
inventory methods for valuing inventories for tax years ended on, or
with reference to, August 31, 1994.
Form 5310, Application for Determination Upon Termination, and Form
6088, Distributable Benefits from Employee Pension Benefit Plans,
have been revised. The revision date is July 1994. After November 1,
1994, Form 6088 will not be required to be filed for fully funded
defined contribution plans.
Rev. Proc. 94-64
Low-income housing credit; waiver of annual recertification
requirement of section 1.42-5(b)(1)(vi). This procedure informs
owners of low-income housing projects how to obtain the annual
income recertification waiver provided in section 42(g)(8)(B) of the
Rev. Proc. 94-65
Low-income housing credit; when a signed, sworn statement satisfies
the documentation requirement of section 1.42-5(b)(1)(vii). This
procedure informs owners of low-income housing projects and housing
credit agencies when a signed, sworn statement by a lowincome tenant
of that tenant's income from assets will satisfy the documentation
requirement of section 1.42-5(b)(1)(vii) of the regulations.
The Service and Treasury Department will issue guidance that
addresses the tax consequences of inversion transactions. For the
purpose of such guidance, an inversion transaction means any
transaction that inverts or otherwise reverses (in whole or in part)
the position of related corporations (including predecessor or
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