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. 94-2l
Interest rates; underpayments and overpayments. The rate of interest determined under
section 6621 of the Code for the calendar quarter beginning April 1, 1994, will be 6
percent for overpayments, 7 percent for underpayments, and 9 percent for large corporate
under- payments.
Rev. Rul. 91-22
Federal rates; adjusted federal 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 April 1994.
Rev. Rul. 94-23
Low-income housing credit; satisfactory bond; "bond factor" amounts for January,
February, and March 1994. This ruling announces the monthly bond factor amounts to be used
by taxpayers who dispose of qualified low income buildings or interests there-in during
the months of January, February, and March 1994.
Notice 94-27
Guidance on how taxpayers subject to the alternative minimum tax may compute the last-in,
first-out (LIF0) recapture adjustment to their adjusted current earnings (ACE) for taxable
years beginning before December 19, 1992.
Notice 94-28
Guidance for taxpayers other than corporations who may be subject to the alternative
minimum tax regarding the computation of their alternative minimum taxable income for
taxable years beginning before January 1, 1994.
IA-4--94
Proposed regulations under section 55 of the Code relate to the alternative minimum tax
for noncorporate taxpayers. A public hearing will be held on June 6, 1994.
EMPLOYMENT TAXES
T.D. 8523
IA-8-92
Temporary and proposed regulations under section 3406 of the Code relate to the
establishment of a Taxpayer Identification Number (TIN) matching program. A public hearing
will be held on May 20, 1994.
EXCISE TAXES
Notice 94-29
A determination has been made to add bisphenol-A and alpha-methylstyrene to the list of
taxable substances in section 4672(a)(3) of the Code.
Notice 94-30
A determination has been made to add perchloroethylene to the list of taxable substances
in section 4672(a)(3) of the Code.
Notice 94-31
A determination has been made to add decabromodiphenyl oxide and tetrabromobisphenol-A to
the list of taxable substances in section 4672(a)(3) of the Code.
Announcement 94-48
Petitions to add di-n-hexyl adipate, orthodichlorobenzene, and para-dichlorobenzene to the
list of taxable substances in section 4672(a)(3) of the Code have been filed.
Announcement 94-49
Petitions to add epichlorohydrin and allyl chloride to the list of taxable substances in
section 4672(a)(3) of the Code have been filed.
Announcement 94-50
Petitions to add glycerine and phenol to the list of taxable substances in section
4672(a)(3) of the Code have been filed.
Announcement 94-51
Petitions to add para-nitrophenol, orthonitrochlorobenzene, and para-nitrochlorobenzene to
the list of taxable substances in section 4672(a)(3) of the Code have been filed.
ADMINISTRATIVE
Rev. Proc. 94-24
Taxpayer Identification Number on-line matching procedures. This procedure describes
instructions that payors must follow to participate in the Service's on-line taxpayer
identification number matching prototype.
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