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. 94-8
Targeted jobs credit; certification requirements. An employer may not claim a targeted jobs credit for wages paid to an employee if on or before the date the employee begins work he or she does not receive a written preliminary determination and the employer does not request in writing or receive certification from a designated local agency, as required by section 51(d)(16) of the Code, that the employee is a member of a targeted group. The requirement is unchanged even if the employee was hired during the period from July 1, 1992, through August 9, 1993, the day prior to the enactment of the Revenue Reconciliation Act of 1993, during which period no targeted jobs credit was in effect. Rev. Rul. 87-94 modified.

T.D. 8508
Final regulations under sections 1367 and 1368 of the Code relate to adjustments to basis of stock and indebtedness to shareholders of S corporations and treatment of distributions by S corporations to shareholders.

EMPLOYEE PLANS

Rev. Proc. 94-16
Voluntary closing agreement program; limited sanctions. This procedure describes a voluntary closing agreement program that contains a formula for determining monetary sanctions and limits the sanction for employers who voluntarily enter the program. In addition, this procedure permits certain closing agreement requests with respect to repeated, deliberate and flagrant violations.

Notice 94-6
The Service announced cost-of-living adjustments applicable to dollar limitations on benefits under qualified defined benefit pension plans and to other provisions affecting such plans.

EXEMPT ORGANIZATIONS

Rev. Proc. 94-17
Information returns; organizations not required to file. This procedure relieves certain foreign organizations from the requirement to file annual information returns. The organizations within the scope are those that normally do not have more than $25,000 in U.S. source income and have no significant activity in the U.S. Rev. Proc. 83-23 supplemented.

EMPLOYMENT TAXES

Rev. Proc. 94-18
Filing Form 941 on magnetic tape; reporting agents. Requirements and instructions are provided for reporting agents who submit Form 941, Employer's Quarterly Federal Tax Return, on magnetic tape. Rev. Proc. 92100 superseded.

EXCISE TAXES

Notice 91-7
A determination has been made to add acetic acid, formic acid, and paraformaldehyde to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-8
A determination has been made to add adipic acid to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-9
A determination has been made to add butanol and propanol to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-10
A determination has been made to add pentaerythritol, trimethylolpropane, and 1,3-butylene glycol to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-11
A determination has been made to add terephthalic acid and polybutene to the list of taxable substances in section 4672(a)(3) of the Code.

Announcement 94-15
Petitions to add 2,2,4-trimethyl-1,3-pentanediol diisobutyrate and 2,2,4-trimethyl-1,3-pentanediol monoisobutyrate to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

Announcement 94-16
Petitions to add poly (69/31 ethylene/cyclohexylenedimethylene terephthalate), poly (96.5/3.5 ethylene/cyclohexylenedimethylene terephthalate), and poly (98.5/1.5 ethylene/cyclohexylenedimethylene terephthalate) to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

ADMINISTRATIVE

Announcement 94-13
Form 8109, Federal Tax Deposit Coupon, has been revised for filers to make deposits of withheld income taxes reported on Form 945, Annual Return of Withheld Income Tax.

Announcement 94-17
The December 1993 revision of Form 1041-A, U.S. Information Return-Trust Accumulation of Charitable Amounts, is now available.

Announcement 94-18
The new 1993 Form 8815, Exclusion of Interest From Series EE U.S. Savings Bonds Issued After 1989 (Rev. December 1993), is now available.

Announcement 94-19
New Forms 8840, Closer Connection Exception Statement, and 8843, Statement for Exempt Individuals and Individuals With a Medical Condition, are available.

Announcement 94-20
Errors in Publication 17, Your Federal Income Tax, and Publication 505, Tax Withholding and Estimated Tax, are corrected.