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. 93-25
Low-income housing credit; satisfactory bond; "bond factor" amounts
for January, February, and March 1993. This ruling announces the
monthly bond factor amounts to be used by taxpayers who dispose of
qualified low-income buildings or interests therein during the
months of January, February, and March 1993.
Rev. Rul. 93-26
Intergrated oil companies; amortization of intangible drilling and
development costs. A taxpayer that has begun amortizing intangible
drilling and development costs (DC) under section 291(b) of the Code
must continue to amortize any undeducted IDC if the taxpayer ceases
to be an intergrated oil company in a later year. If the taxpayer
disposes of the property during amortization period, the amortizated
amount is included in basis.
Rev. Rul. 93-27
Bad debt deduction; child support payments. A taxpayer is not
entitled to a bad debt deduction for the amount of the taxpayer's own
payment in support of the taxpayer's children caused by an arrearage
in court-ordered child support payments owed by a former spouse.
ESTATE TAX
Rev. Rul. 93-28
Special use value; farms; interest rates. The 1993 interest rates
to be used in computing the special use value of farm real property
for which the election is made under section 2032A of the Code are
listed for estates of decedents.
Rev. Rul. 93-29
Civil Service Retirement System and QTIP. Rev. Rul. 72-62, 1972-1
C.B. 311, and Rev. Rul. 70-514, 1970-2 C.B. 198, dealing with the
gift tax treatment of the Civil Service Retirement System Survivor
annuity under prior law, are obsolete.
ADMINISTRATIVE
Notice 93-18
INTL-941-86, INTL-656-87, and INTL-704-87, 1992-1 C.B. 1124,
relating to the treatment of shareholders of certain passive foreign
investment companies, are corrected.
Notice 93-19
PS-4-89, 1992-50 I.R.B. 42, relating to the disposition of an
interest in a nuclear power plant, is corrected.
Del. Order 241
Delegation of authority is given to administer the Voluntary
Compliance Resolution Program described in Rev. Proc. 92-89, 1992-46
I.R.B. 27.
Announcement 93-55
Errors in Publication 721, Tax Guide to U.S. Civil Service
Retirement Benefits, are corrected.
Announcement 93-56
EE-42-92, 1993-5 I.R.B. 16, relating to certain cash or deferred
arrangements under employment plans, is corrected.
Announcement 93-57
PS-73-88, 1993-4 I.R.B. 30, relating to generation-skipping transfer
tax, is corrected.
Announcement 93-58
PS-102-88, 1993-4 I.R.B. 48, relating to the martial deduction
provisions of the income, gift, and estate tax chapters of the Code,
is corrected.
Announcement 93-59
T.D. 8468, 1993-9 I.R.B. 32, relating to the TeleFile Voice
Signature Test, is corrected.
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