Internal Revenue Bulletins  

November 28, 1994

Internal Revenue Bulletin No. 1994-48

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.


INCOME TAX

Rev. Rul. 94-71
Low-income housing credit; satisfactory bond; "bond factor" amounts for calendar year 1994. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low income buildings or interests therein during calendar year 1994.

Rev. Rul. 94-72
LIFO; price indexes; department stores. The September 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, September 30, 1994.


EMPLOYEE PLANS

Notice 94-101
Guidelines are set forth for determining for November 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.


EMPLOYMENT TAXES

Announcement 94-133
Temporary regulations will be published shortly authorizing employers to establish systems to permit employees to make certain changes to their Forms W-4 electronically.


ADMINISTRATIVE

Announcement 94-134
Advance copies of the 1994 original issue discount tables contained in Publication 1212, List of Original Issue Discount Instruments, are available on the IRS electronic bulletin board.

Announcement 94-135
A draft of "Tax Guide for Churches and Other Religious Organizations" is available.


Previous | Next

SEARCH:

You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.





SEARCH:

You can search either the entire GAO Reports section, or all of UncleFed 's Tax*Board. For a more focused search, put your search word(s) in quotes.

1994 Weekly IRBs | IRS Bulletins Main | Home