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.
INCOME TAX
Rev. Rul. 95-24
Treatment of a distribution of a bond in liquidation of a
partnership interest. For purposes of determining the amount of amortizable bond premiums,
a distribution of a bond in liquidation of a partnership interest is an exchange for
purposes of section 171(b)(4) of the Code.
Rev. Rul. 95-25
LIFO; price indexes; department stores. The January 1995 Bureau of
Labor Statistics price indexes are accepted for use by department stores employing the
retail inventory and last-in, first-out inventory methods of valuing inventories for tax
years ended on, or with reference to, January 31, 1995.
EMPLOYEE PLANS
Notice 95-11
Guidelines are set forth for determining for March 1995 the weighted
average interest rate and the resulting permissible range of interest rates used to
calculate current liability for purposes of the full funding limitation of section
412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by
the Uruguay Round Agreements Act (Pub. L. 103-465).
Announcement 95-23
The Service's policy on the issuance of determination letters, etc.,
as a result of any amendments to the qualification (or SEP) requirements under section 401
of the Code (or section 408(k)) that were made by the Uruguay Round Agreements Act, Pub.
L. 103-465, is set forth.
ADMINISTRATIVE
Rev. Proc. 95-20
General rules and specifications for private printing of Forms W-2
and W-3. Specifications are set forth for the private printing of paper substitutes for
tax year 1995 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax
Statements. Rev. Proc. 94-39 superseded.
Notice 95-10
The "differential earnings rate" under section 809 of the
Code is tentatively determined for 1994 together with the "recomputed differential
earnings rate" for 1993.
Announcement 95-24
The 1994 Publication 590, Individual Retirement Arrangements (IRAs),
contains an incorrect line reference in Worksheet 3.
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