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. 93-21
Subchapter T; operating on a cooperative basis. The Service has ruled that a cooperative that operates on a for-profit, nonpatronage basis with nonmembers will not be precluded from being considered "operating on a cooperative basis" simply because it does less than 50 percent in value of its business with members on a patronage basis. Rev. Rul. 72-602 modified.

Rev. Rul. 93-22
LIFO; price indexes; department stores. The October 1992 Bureau of Labor statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, October 31, 1992.

T.D. 8478
Final and temporary regulations under sections 1502 of the Code relate to deferred intercompany transactions and distributions of property among members of a consolidated group.

EMPLOYEE PLANS

Notice 93-16
Guidelines are set forth for determining for March 1993, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liabilty 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.

EMPLOYMENT TAXES

Railroad Retirement; rate determination; quarterly.
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be thirty-one cents for the quarter beginning April 1, 1993.

ADMINISTRATIVE

Rev. Proc. 93-20
U.S.-India income tax treaty. This procedure sets forth the exemptions, reliefs, or reductions in respect of taxes on income from grants, schlorships, and employment that are available, under Article 21(2) of the U.S.-India Income Tax Treaty, to an Indian student or business apprentice who is present in the U.S. for educational or training purposes.

Rev. Proc. 93-21
Per diem allowances. This procedure provides rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meals, and/or individual expenses incurred while away from home will be deemed substantiated when a payor provides an optional method for employees and self-employed individuals to use in computing the deductible costs of business meals and incidental expenses paid or incurred while traveling away from home. Rev. Proc. 92-17 superseded.

Announcement 93-49
New registration category for exports of ozone-depleting chemicals will appear on the next revision of Form 637 and the Instructions for Form 637.

Announcment 93-50
An error in Publication 534, Depreciation, is corrected.