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. 94-65
Federal income taxation of corporations organized by Indian tribes
under section 3 of the Oklahoma Welfare Act. A tribal corporation
organized under section 3 of the Oklahoma Welfare Act is not subject
to federal income tax on income earned in the conduct of commercial
business on or off the tribe's reservation. Relief under section
7805(b) of the Code will be granted in appropriate circumstances.
Rev. Rul. 94-16 amplified.
Rev. Rul. 94-66
Fringe benefits aircraft valuation formula. For purposes of section
1.61-21(g) of the regulations, relating to the rule for valuing
non-commercial flights on employer-provided aircraft, the Standard
Industry Fare Level (SIFL), cents-per-mile rates and terminal
charges in effect for 1994 are set forth. Rev. Rul. 94-17 modified.
The Service grants relief to taxpayers who, as a result of the
devastation caused by the earthquake in the California counties of
Los Angeles, Ventura, and Orange, designated as disaster areas by
the President on January 17, 1994, are unable to comply with
certain requirements of the low-income housing credit under section
42 of the Code.
Countries that require participation in, or cooperation with, an
international boycott are listed. Bulletin No. 1994-42 October 17,
Final regulations under section 174 of the Code relate to research
and experimental expenditures.
Final regulations under section 42 of the Code relate to state
housing credit ceiling and other rules relating to low-income
Final regulations under section 809 of the Code relate to
computation of equity base.
Rev. Proc. 94-66
Qualified mortgage bonds; mortgage credit certificates; national
median gross income. Guidance is provided concerning the use of the
national and area median gross income figures by issuers of
qualified mortgage bonds and mortgage credit certificates in
determining the housing cost/income ration described in section
143(fl(5) of the Code. Rev. Proc. 94-21 is obsolete except as
provided in section 5.02 of this procedure.
Proposed regulations under section 6867 of the Code regarding the
presumptions that arise where the owner of a large amount of cash or
its equivalent is not identified.
A draft of "Tax Guide for Churches and Other Religious
Organizations" is available.
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