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. 95-13
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 February 1995.

Rev. Rul. 95-14
Redemption of S corporation stock characterized as a distribution. When an S corporation shareholder receives proceeds in a redemption that is characterized as a distribution under section 301 of the Code, the redemption is treated as a distribution for purposes of section 1368 that reduces the corporation's accumulated adjustments account.

T.D. 8585
Final regulations under section 704 of the Code relate to the remedial allocation method with respect to property contributed by a partner to a partnership and to allocations with respect to securities and similar investments owned by a partnership.

T.D. 8586
Final regulations under sections 301, 312, 341, 453, 751, 1254, and 1502 of the Code relate to the treatment of gain from disposition of certain natural resource recapture property.

EE-45-94
Proposed regulations under section 1402 of the Code relate to self-employment tax treatment of members of certain limited liability companies. A public hearing will be held on June 15, 1995.

Announcement 95-7
Pyro Mining Memorial Fund, Inc., Sturgis, . KY, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

EXEMPT ORGANIZATIONS

Notice 95-7
This notice provides relief from certain provisions of the Code for organizations giving emergency assistance to victims of the California floods. The relief is available through December 31, 1995, 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 California flood relief, and explains how newly formed organizations may expedite consideration of their applications for recognition of exempt status.

EXCISE TAXES

EE-56-94
Proposed regulations under section 4941 of the Code that define self-dealing by private foundations.

ADMINISTRATIVE

T.D. 8587
Final regulations under section 6343 of the Code regarding the authority to release a levy and to return property.