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.
This notice identifies the 20 community development corporations
that, having been designated by the Secretary of Housing and Urban
Development prior to July 1, 1994, are able to accept certain
tax-favored contributions under section 13311 of the Revenue
Reconciliation Act of 1993.
Final regulations under section 55 of the Code relate to the
alternate minimum tax.
Rev. Rul. 94-75
Conversion of existing plan into an insurance contract plan. A
defined benefit pension plan not described in section 412(i) of the
Code may be treated as converted into a plan described in section
412(i) provided certain requirements are met. Section
404(a)(1)(A)(iii) applies after the conversion. Rev. Rul. 81-196
clarified and superseded.
Rev. Rul. 94-76
Transfers; rollovers; protected benefits. Whether, in specified
circumstances, changes in plan provisions governing amounts
transferred or directly rolled aver from a qualified money purchase
pension plan to an otherwise qualified profit-sharing plan will
cause the profit-sharing plan to fail to satisfy the requirements of
section 401(a) of the Code.
Form 5310-A used to provide a notice for certain transfers of
assets or liabilities described in section 6058(b) has been
revised to incorporate the notice for using qualified separate
lines of business (QSLOB) described in section 414(r)(2)(B).
The new revision date is September 1994.
Proposed regulations under section 3505 of the Code regarding the
liability of third parties paying or providing for wages and the
maximum liability of third parties who supply funds for wages to
conform to judicial interpretation of the statute.
Effective January 1, 1995, the rates of certain environmental taxes
and the inland waterways fuel use tax will increase. Also, new rules
affect the luxury tax and excess adjustments and claims reported on
Form 720, Quarterly Federal Excise Tax Return.
Rev. Proc. 94-72
Income tax cost-of-living adjustments for tax years beginning in
1995. The Service provides cost-of-living adjustment factors and
their application to the tax rate tables for individuals and for
estates and trusts, the standard deduction amounts, the personal
exemption, and several other items.
The Service issues an announcement concerning penalty proposal
notices generated during calendar year 1994 (Notice 972CG, dated
December 5, 1994) related to the Information Returns Penalty Program
and the solicitations required for incorrect TlNs received with the
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