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. 94-73
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 December 1994.

Rev. Rul. 94-74
Rules for certain reserves; adjustment for change in computing reserves. A change in the manner of computing a life insurance reserve to correct for an erroneous application of the computational rules of section 807(d)(2) of the Code is subject to the change-in-basis rules of section 807(f).

CO-46-94
J Proposed regulations under section 1244 of the Code relating to losses on small business stock.

Announcement 94-138
The National Committee for Prevention of Child Abuse, d/b/a League Against Child Abuse, Westerville, OH, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

EMPLOYEE PLANS

Announcement 94-136
The Service is extending the deadline for adopting certain master and prototype, regional prototype, and volume submitter retirement plans that comply with the Tax Reform Act of 1986 (TRA). The deadline for requesting determination letters for certain retirement plans that are timely amended to comply with TRA is also extended.

EXEMPT ORGANIZATIONS

Announcement 94-137
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Rev. Proc. 94-71
REIT or RIC partner. An administrative exception is set forth that, under certain circumstances, permits a real estate investment trust or regulated investment company to compute its required distribution under section 4981 or 4982 of the Code by taking certain partnership items into account on the last day of the partnership's taxable year.

ADMINISTRATIVE

Del. Order 42 (Rev. 27)
This order delegates authority to sign all consents fixing the period of limitations on assessment or collection. Del. Order 42 (Rev. 26) superseded.

Del. Order 182 (Rev. 6)
This order delegates authority to execute returns required by any internal revenue law or regulation made thereunder when the person required to file such return fails to do so. Del. Order 182 (Rev. 5) superseded.