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).
J Proposed regulations under section 1244 of the Code relating to
losses on small business stock.
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.
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.
A list is given of organizations now classified as private
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
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(Rev. 26) superseded.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)
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