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.
A public hearing will be held on July 20, 1995, on simplifying the classification
regulations to allow taxpayers to treat domestic unincorporated business organizations as
partnerships or as associations on an elective basis.
Guidelines are set forth for determining for May 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
National Memorial Fund Foundation, Fort Washington, MD, no longer qualifies as an
organization to which contributions are deductible under section 170 of the Code.
A list is given of organizations now classified as private foundations.
Petitions to add monoethanolamine, diethanolamine, triethanolamine, monoisopropanolamine,
diisopropanolamine, triisopropanolamine, toluene diisocyanate, and chlorinated
polyethylene to the list of taxable substances in section 4672(a)(3) of the Code have been
A petition to add toluenediamine to the list of taxable substances in section 4672(a)(3)
of the Code has been filed.
Guidance is provided as to the federal income tax treatment of monetary or property awards
paid by the German government for property confiscated by the National Socialist Regime
prior to or during World War II.
Rev. Proc. 95-26
Domestic asset/liability percentages and domestic investment yields. This procedure
provides the domestic asset/liability percentages and domestic investment yields necessary
for foreign insurance companies doing business in the U.S. to compute their minimum
effectively connected net investment income under section 842(b) of the Code.
Del. Order 245
This order delegates authority to sign Resolution Trust Corporation closing agreement.
Del. Order 97 (as revised) supplemented.
Proposed regulations under section 6109 of the Code relating to the authority of the
Secretary of Agriculture to share employer identification numbers collected from retail
food stores and wholesale food concerns with other agencies or instrumentalities of the
T.D. 8581, 1995-4 I.R.B. 4, relating to certain cash or deferred arrangements and employee
and matching contributions under employee plans, is corrected.
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