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. 95-9
Classification of South Dakota Limited Liability Company. An unincorporated organization operating under the South Dakota Limited Liability Company Act is classified as a partnership for Federal tax purposes under section 301.7701-2 of the regulations.

Notice 95-3
Countries that require participation in, or cooperation with, an international boycott are listed.

T.D. 8575
IA-50-94
Temporary and proposed regulations under sections 61 and 217 of the Code relate to allowances received by members of the Armed Forces in connection with moves to new permanent duty stations. A public hearing will be held on April 21, 1995.

T.D. 8576
Final regulations under section 142 of the Code relate to the definition of sewage facilities for tax-exempt bond purposes.

T.D. 8578
Final regulations under section 761 of the Code relate to the election out of subchapter K for producers of natural gas.

IA-42-93
Proposed regulations under sections 446 and 481 of the Code relate to the requirements for changes in a taxpayer's method of accounting. A public hearing will be held on March 10, 1995.

EMPLOYMENT TAXES

T.D. 8574
Temporary and proposed regulations under section 3402 of the Code relate to withholding on distributions of Indian gaming profits to tribal members.

T.D. 8577
Temporary and proposed regulations under section 3402 of the Code relate to electronic filing of Form W-4, Employee's Withholding Allowance Certificate. Proposed regulations previously issued are withdrawn.

Announcement 95-3
The Service tells what to do if a taxpayer receives an incorrect notice regarding Federal Tax Deposit (FTD) penalties computed in 1993.

EMPLOYEE PLANS

Rev. Proc. 95-12
Extension of deadlines. This procedure extends the deadlines for requesting determination letters for employee retirement plans that are timely amended to comply with the Tax Reform Act of 1986 (TRA '86) and for adopting certain pre-approved plans that comply with TRA '86. This procedure also extends the deadline solely for adopting retroactive plan amendments to comply with the plan qualification requirements of the Omnibus Budget Reconciliation Act of 1993. Rev. Procs. 89-9, 89-13, 94-13, 95-6, and Notice 92-36 modified.

ADMINISTRATIVE

Rev. Proc. 95-10
Ruling guidelines for classifying a limited liability company as a partnership. This procedure specifies the conditions under which the Service will consider a ruling request that relates to classification of a domestic or foreign limited liability company as a partnership for federal tax purposes. Rev. Proc. 89-12 modified.

PS-39-94
Proposed regulations relate to user fees for certain services provided to specific persons and implements the Independent Offices Appropriations Act. A public hearing will be held on January 20, 1995.