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. 95-74
Contingent liabilities assumed in section 351 exchanges. Certain environmental liabilities assumed by a transferee in a section 351 exchange are not liabilities for purposes of sections 357(c)(1) and 358(d) of the Code. In addition, these liabilities assumed in the section 351 exchange are deductible by the transferee as business expenses under section 162 or are capital expenditures under section 263, as appropriate, under the transferee's method of accounting.

T.D. 8626
Final regulations under section 338 of the Code regarding the transfer of target assets to the purchasing corporation or another member of the same affiliated group as the purchasing corporation after a qualified stock purchase (QSP) of target stock, if a section 338 election is not made.

EMPLOYEE PLANS

Rev. Rul. 95-75
Covered compensation tables; 1996. The covered compensation tables for determining contributions to defined benefit plans and permitted disparity are set forth.

EMPLOYMENT TAXES

Social Security contribution and benefit base. The Commissioner, Social Security Administration, has announced the OASDI contribution and benefit base for remuneration paid in 1996 and self-employment income earned in taxable years beginning in 1996.

EXCISE TAXES

Notice 95-58
A determination has been made to add methyl methacrylate to the list of taxable substances in section 4672(a)(3) of the Code. Notice 95-59, page 12. A determination has been made to add poly 1,4 butyleneterephthalate to the list of taxable substances in section 4672(a)(3) of the Code.

ADMINISTRATIVE

Rev. Proc. 95-46
Substitute tax forms for input through the Document Processing System. For tax year 1995, Forms 1040A and related schedules and attachments will be input through the Document Processing System. Requirements are set forth specifying how privately designed and printed Forms 1040A and attachments should be submitted to the Service for approval.

T.D. 8625
Final regulations relating to the authority contained within section 7514 of the Code to prescribe or modify seals of office.

Announcement 95-93
The Office of Management and Budget has extended the OMB expiration date of the November 1992 revision of Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation, Foreign Estate or Trust, or Foreign Partnership, from August 1995 to August 1996.

Announcement 95-94
The 1996 Form 5498, Individual Retirement Arrangement Information, will contain a new checkbox for a simplified employee pension (SEP).