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. 94-80
LIFO; price indexes; department stores. The October 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, October 31, 1994.
Temporary and proposed regulations under section 401 of the Code relating to nonbank
trustee net worth requirements.
Final regulations under section 6050H of the Code relating to reporting requirements for
recipients of points paid on residential mortgages.
A list is provided of organizations that no longer qualify as organizations to which
contributions are deductible under section 170 of the Code.
Rev. Proc. 94-78
Employer-related grant and loan programs. This procedure sets forth a rounding convention
that may be used in applying the percentage tests of section 4.08 of Rev. Proc. 76-47 and
section 4.10 of Rev. Proc. 80-39 with respect to employer-related grant and loan programs.
Rev. Procs. 76-47 and 80-39 amplified.
Railroad retirement; rate determination- quarterly
The Railroad Retirement Board has determined that the rate of tax imposed by section
3221(c) of the Code shall be thirty-three cents for the quarter beginning January 1, 1995.
Rev. Rul. 94-81
Application of excise taxes to Indian tribal governments. Indian tribal governments have
no inherent exemption from federal excise taxation, but section 7871 of the Code provides
them with a limited exemption from certain excise taxes.
Rev. Proc. 94-48A
TAXLINK is an electronic remittance processing system that the Service uses to accept an
electronically transmitted federal tax deposit. This procedure explains the types of
federal tax deposits that can be made through TAXLINK, the payment options that are
available, processing schedules, enrollment procedures, the role of Treasury's Financial
Agents and the obligations of taxpayers and their financial institutions. Rev. Proc. 94-48
clarified, modified, and amplified.
Rev. Proc. 94-63A
Electronic filing; Form 1040. Participants in the 1995 electronic filing program for Form
1040, U.S. Individual Income Tax Return, are informed of their obligations to the Service,
the taxpayers, and other participants. Rev. Proc. 94-63 modified and amplified.
Rev. Proc. 94-73
Optional standard mileage rates. This procedure announces that 30 cents is the optional
rate for deducting or accounting for expenses for business use of an automobile for 1995,
and provides rules for substantiating the deductible expenses of using an automobile for
business, moving, medical, or charitable purposes. Rev. Proc. 93-51 superseded.
Rev. Proc. 94-75
Allocation of gain or loss to partners; nuclear decommissioning reserve funds. The
Commissioner will not challenge the reverse section 704(c) allocations of a nuclear
decommissioning reserve fund pooling arrangement if the guidelines set forth in this
procedure are met.
Rev. Proc. 94-76
Areas in which advance rulings will not be issued; Associate Chief Counsel (Domestic). The
Service will not issue advance rulings under section 368 or other provisions of the Code
with respect to a transaction in which one corporation owns stock in a second corporation,
the first corporation is not an "80 percent distributee" of the second
corporation under section 337(c), and the two corporations are combined.
Rev. Proc. 94-3 amplified
Rev. Proc. 94-77
Per diem allowance This procedure provides rules under which the amount of ordinary and
necessary business expenses of an employee for lodging, meals, and/or incidental expenses
incurred while away from home will be deemed substantiated when a p or provides a
reimbursement or other expense allowance to pay for such expenses. It also provides an
optional method for employees and self-employed individuals to use in computing the
deductible costs of business meal and incidental expense paid or incurred while traveling
away from home. Rev. Proc. 93-50 superseded.
Rev. Proc. 94-79
Substitute forms; 1040-ES. Requirements are set forth for the reproduction, private
design, and printing of substitute Form 1040-ES, Estimated Tax for Individuals, and the
requirements for the acceptance of computer-generated Forms 1040-ES. It also discusses
requirements for tax preparers to enter taxpayer identifying information. Rev. Proc. 88-55
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.
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.