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. 93-54
Section 29 credit; recompletions. If a well that is drilled after December 31, 1979, and before January 1, 1993, is recompleted after January 1, 1993, to produce fuel that is a qualified fuel under section 29(c) of the Code and if the recompletion does not involve additional drilling to deepen or extend the well, the fuel produced as a result of the recompletion qualifies for the section 29 credit.

CT.D. 2056
Computation of minimum tax. The term "adjusted basis," as used in section 57(a)(8) of the Code, does not include the depreciable drilling and development costs identified in section 1.162-4(c)(1) of the regulations. United States v. Hill et ux.

Notice 93-42
The applicable interest rate on the amount of additional tax attributable to any nonqualified withdrawals from a capital construction fund established under section 607 of the Merchant Marine Act is 6.73 percent with respect to nonqualified withdrawals made in the taxable year beginning in 1993.

EMPLOYEE PLANS

Announcement 93-105
Copies of proposed Examination Guidelines pertaining to sections 401(k) and 401(m) of the Code, qualified joint and survivor annuity and qualified preretirement survivor annuity requirements, and defined benefit plans that provide for single-sum distributions as well as other forms of distribution subject to section 417(e) are now available from the service.

EXEMPT ORGANIZATION

Notice 93-41
This notice provides relief form certain provisions of the Code for organizations giving emergency assistance to victims of the Midwest floods. The relief is available to December 31, 1993, or later if an extension by the Service is determined to be necessary or appropriate. This notice also discusses deductibility of contributions to organizations for flood disaster relief, and explains how newly formed organizations may expedite consideration of their applications for recognition of exempt status.

ADMINISTRATIVE

Rev. Proc. 93-32
Low-income housing tax credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 1993.

CT.D. 2055
Federal tax lien given priority. A federal tax lien filed before a delinquent taxpayer acquires real property must be given priority in that property over a private creditor's previously filed judgment lien. United States by and through Internal Revenue Service v. McDermott et al.

Announcement 93-106
The Service is assisting in Midwest flood relief efforts and is making it easier for charities to aid victims.