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.
Proposed regulations under section 1092 of the Code relating to the
definition of personal property for purposes of the straddle rules. A public hearing will
be held on August 30, 1995.
Proposed regulations under section 7704 of the Code relating to the
classification of certain publicly traded partnerships as corporations. A public hearing
will be held on July 31, 1995.
A list is provided of organizations that no longer qualify as
organizations to which contributions are deductible under section 170 of the Code.
The bilateral agreement between the U.S. and Hong Kong,
providing for the reciprocal tax exemption of income from international operation of
ships, is set forth.
The Service has issued proposed regulations under section 7704 of
the Code regarding the definition of a publicly traded partnership. The provisions of
Notice 88-75, 1988-2 C.B. 386, regarding the definition of readily tradable on a secondary
market or the substantial equivalent thereof for purposes of sections 7704(b)(2) and
469(k) will continue to apply until the proposed regulations are effective.
T.D. 7636, 1979-2 C.B. 162, relating to contributions to pension,
profit-sharing, etc., plans on behalf of self-employed individuals and
shareholder-employees, is corrected.
Final regulations under section 6311 of the Code relating to payment
of tax by check or money order and liability of financial institutions for unpaid taxes.
The Service has extended through September 1996 its program to
respond to requests for fact-of-filing information from firms in the tax professional
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.
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