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. 93-14
Section 1274A inflation-adjusted numbers for 1993. This ruling provides the dollar amounts, increased by the 1993 inflation-adjustment, for section 1274A of the Code. Rev. Rul. 92-6 supplemented and superseded.

Rev. Rul. 93-15
CPI adjustment for below-market loans-1993. The amount that section 7872 (g) of the Code permits a taxpayer to lend to a qualifying continuing care facility without incurring imputed interest is published and adjusted for inflation years 1987-1993. Rev. Rul. 92-7 supplemented and superseded.

Rev. Rul. 93-16
Airport improvement grants; income; basis. The Service has ruled that a project grant made by the FAA to a corporate owner of a public-use airport under the Airport Improvement Program is a nonshareholder contribution to the capital of the corporation under section 118(a) of the Code and the basis in the corporation's property is reduced under the rules provided by section 362(c)(2).

T.D. 8458
Final regulations under sections 860A through 860G of the Code relate to real estate mortgage investment conduits to provide guidance to the entity and to investors.

T.D. 8459
Final regulations under section 468B of the Code relate to settlement funds.

EMPLOYEE PLANS

Rev. Proc. 93-14
Temporary closing agreement program; extension. The temporary closing agreement program described in Rev. Proc. 92-16 is being extended from February 1, 1993, to February 1, 1994. Rev. Proc. 92-16 modified.

ADMINISTRATIVE

Rev. Proc. 93-15
Mortgage revenue bonds; mortgage credit certificate; average area purchase prices for Guam, Puerto Rico, and the Virgin Islands. The area purchase price safe harbor limitations for Guam, Puerto Rico, and the Virgin Islands are set forth for use in satisfying the purchase price requirements under section 143(e) of the Code. Rev. Proc. 90-15 obsoleted in part.

Rev. Proc. 93-16
Information reporting; Form 1042S; magnetic media or electronic filing. Specifications are set forth for submission of Forms 1042S, Foreign Person's U.S. Source Income Subject to Withholding, on magnetic media or electronic filing via the Information Reporting Program Bulletin Board System. Rev. Proc. 91-60 superseded.

Notice 93-12
Guidance and examples are provided for determining whether a taxpayer's home office qualifies as the principal place of business under section 280A(c)(1)(A) of the Code, in light of Commissioner v. Soliman, 113 S. Ct. 701 (Jan 12, 1993).

Del. Order 67 (Rev.21)
This order authorizes Michael P. Dolan, Acting COMMISSIONER, Internal Revenue Service. Del. Order 67(Rev. 20) superseded.

Announcement 93-29
An error in Publication 17, Your Federal Income Tax, and Publication 502, Medical and Dental Expenses, is corrected.

Announcement 93-30
An error in publication 525, Taxable and Nontaxable Income, is corrected.

Announcement 93-31
An error in Publication 596, Earned Income Credit and Publication 596SP, Credito por Ingreso del Trabajo, is corrected.

Announcement 93-32
Supplemented information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. Nov. 92), is shown.