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

Fl-21-95
Proposed regulations under section 1092 of the Code relating to the definition of personal property for purposes of the straddle rules. A public hearing will be held on August 30, 1995.

PS-13-88
Proposed regulations under section 7704 of the Code relating to the classification of certain publicly traded partnerships as corporations. A public hearing will be held on July 31, 1995.

EXEMPT ORGANIZATIONS

Announcement 95-40
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

TAX CONVENTIONS

The bilateral agreement between the U.S. and Hong Kong, providing for the reciprocal tax exemption of income from international operation of ships, is set forth.

ADMINISTRATIVE

Notice 95-28
The Service has issued proposed regulations under section 7704 of the Code regarding the definition of a publicly traded partnership. The provisions of Notice 88-75, 1988-2 C.B. 386, regarding the definition of readily tradable on a secondary market or the substantial equivalent thereof for purposes of sections 7704(b)(2) and 469(k) will continue to apply until the proposed regulations are effective.

Notice 95-30
T.D. 7636, 1979-2 C.B. 162, relating to contributions to pension, profit-sharing, etc., plans on behalf of self-employed individuals and shareholder-employees, is corrected.

T.D. 8595
Final regulations under section 6311 of the Code relating to payment of tax by check or money order and liability of financial institutions for unpaid taxes.

Announcement 95-41
The Service has extended through September 1996 its program to respond to requests for fact-of-filing information from firms in the tax professional community.