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. 93-51
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of sections
1274, 1288, 382, and other sections of the Code, tables set forth
the rates for August 1993.
Rev. Rul. 93-52
LIFO; price indexes; department store. The May 1993 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, May 31, 1993.
Rev. Rul. 93-53
Classification of Florida limited liability company. An
unincorporated organization formed and operating under the
Florida Limited Liability Company Act is classified as a partnership
for federal tax purposes under section 301.7701-2 of the
regulations.
Notice 93-38
Countries that require participation in, or cooperation with, an
international boycott are listed.
Notice 93-40
For acquisitions of indebtedness on or after March 21, 1991, and
before December 28, 1992, a debtor and all holders of the
indebtedness related tot he debtor may rely on the proposed
regulations for determining the applicability of section
108(e)(4), the amount of discharge of indebtedness income realized,
and the treatment of correlative adjustments if the proposed
regulations are applied consistently by both the debtor and all
related holders.
Announcement 93-104
Bexar County Medical Society Auxiliary, San Antonio, Texas, no
longer qualifies as an organization, contributions to which are
deductible under section 170 of the Code.
EMPLOYEE PLANS
Notice 93-39
Guidelines are set forth for determining for July 1993, 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.
EXEMPT ORGANIZATIONS
Announcement 93-103
A list is given of organizations now classified as private
foundations and organizations that are not private operating
foundations.
ADMINISTRATIVE
Announcement 93-102
New versions of forms that relate to tax-exempt bond issues have
been released. The Service expects to further revise these
tax-exempt bond forms to make them a better compliance tool.
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