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.

SPECIAL ANNOUNCEMENT

Announcement 93-62
A public hearing will be held on June 18, 1993, on proposed regulations relating to research or experimental expenditures.

INCOME TAX

Rev. Rul. 93-30
Classification of Nevada Limited Liability Company Act is classified as a partnership for federal tax purposes under section 301.7701-2 of the Procedure and Administration Regulations.

PS-2-89
Proposed regulations under section 174 of the Code relate to research or experimental expenditures.

EXEMPT ORGANIZATIONS

Announcement 93-66
A list of organizations now classified as private foundations.

ADMINISTRATIVE

Notice 93-20
The enhanced oil recovery credit for taxable years beginning in the 1992 calender year is determined without regard to the phase-out for crude oil price increases.

Notice 93-21
T.D. 8098, 1986-2 C.B. 198, relating to the requirements of reporting cash payments in excess of $10,000 received in a trade or business, is corrected.

Announcement 93-60
Lenders that want to change from an accounting method for loan origination costs when paid should not, at this time, request permission from the National Office to make the change.

Announcement 93-61
New revisions of both Form706, Untied States Estate (and Generation-skipping Transfer) Tax Return, and its instructions, and Form 706-NA, United States Estate (and Generation-skipping Transfer) Tax Return , Estate of nonresident not a citizen of the United States, and its instructions, will be available soon.

Announcement 93-63
New Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), has developed and is now available.

Announcement 93-64
Errors in Publication 1212, List of Original Discount Instruments (Rev. November 92), are corrected.

Announcement 93-65
T.D. 8462, 1993-9 I.R.B. 22, relating to the definition of an affiliated group, is corrected.