Internal Revenue Bulletins  

November 27, 1995

Internal Revenue Bulletin No. 1995-48

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

T.D. 8627
Final regulations relating to certain limitations on the amount of the foreign tax credit under section 904(i) of the Code.


EMPLOYEE PLANS

Notice 95-63
Guidelines are set forth for determining for November 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 (GATT).

Announcement 95-99
Examination guidelines pertaining to various distribution requirements and the limitations on benefits are being proposed with a request for public comments.


EXEMPT ORGANIZATIONS

Announcement 95-100
A list is given of organizations now classified as private foundations.


ADMINISTRATIVE

Scenarios of disciplinary actions.
The Office of Director of Practice sets forth scenarios of disciplinary actions involving individuals who represent taxpayers before the Internal Revenue Service. The Service invites comments.


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