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.

SPECIAL ANNOUNCEMENT

Announcement 93-108
The Sixth Annual Institute on Current Issues in International Taxation, cosponsored with The George Washington University, will be held December 16 and 17, 1993, at the J.W. Marriott in Washington, D.C.

INCOME TAX

Rev. Rul. 93-55
Federal rates; adjusted 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 September 1993.

Rev. Rul. 93-56
Soil and water conservation expenditures; expenditures incurred in a foreign country. Expenditures incurred for soil and water conservation in respect of land used in farming in a foreign country do not satisfy the requirement of section 175(c)(3)(A) of the Code.

Rev. Rul. 93-57
LIFO; price indexes; department stores. The June 1993 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, June 30, 1993.

T.D. 8482
IA-64-91
Final, temporary, and proposed regulations under section 263A of the Code relate to capitalization and inclusion in inventory of certain costs.

Announcement 93-109
A list of organizations is provided that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.

EMPLOYEE PLANS

Notice 93-43
Guidelines are set forth for determining for August 1993, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

EXEMPT ORGANIZATIONS

Announcement 93-115
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Announcement 93-107
The Omnibus Budget Reconciliation Act of 1993 has reinstated the vaccine excise tax, effective August 11, 1993.

Announcement 93-110
Petitions to add pentaerythritol, trimethylpropane, 1, 3-butylene glycol, and paraformaldehyde to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

Announcement 93-111
A petition to add acetylene black to the list of taxable substances in section 4672(a)(3) of the Code has been filed.

Announcement 93-112
A petition to add butanol tot he list of taxable substances in section 4672(a)(3) of the Code has been filed.

Announcement 93-113
Petitions to add terephthalic acid and polybutene to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

Announcement 93-114
A petition to add propanol to the list of taxable substances in section 46722(a)(3) of the Code has been filed.

ADMINISTRATIVE

Rev. Proc. 93-33
Penalties; substantial understatement. Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under section 6662(d) of the Code.

Rev. Proc. 93-34
Section 130; designated and qualified settlement funds. If certain specified requirements are satisfied, a designated or qualified settlement fund will be considered "a party to the suit or agreement" for purposes of section 130 of the Code.

Rev. Proc. 93-35
Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 1993 and the amounts to be included in income for automobiles first leased during calendar year 1993.