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 94-62
A public hearing will be held on June 13, 1994, on proposed regulations relating to the determination of combined taxable income under the profit split method.

INCOME TAX

T.D. 8534
Fl-l0-94
Temporary and proposed regulations under section 860G of the Code relate to real estate mortgage investment conduits. A public hearing will be held on July 22, 1994.

T.D. 8535
Final and temporary regulations under sections 453 and 1031 of the Code relate to like-kind exchanges of property.

EMPLOYEE PLANS

Notice 94-53
Guidelines are set forth for determining for April 1994, 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 94-69
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Notice 94-54
A petition to add acrylonitrile-butadiene-styrene (ABS) pellets to the list of taxable substances in section 4672(a)(3) of the Code has been withdrawn.

Announcement 94-63
Petitions to add alpha methyl styrene polymer and polymeric MDI (diphenylmethane di-isocyanate) to the list of taxable substances in section 4672(a)(3) of the Code have been withdrawn.

Announcement 94-64
A petition to add di-2 ethyl hexyl phthalate to the list of taxable substances in section 4672(a)(3) of the Code has been filed.

Announcement 94-65
Petitions to add sodium nitriolotriacetate monohydrate, diphenyl oxide, and tetrachlorophthalic anhydride to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

Announcement 94-66
A petition to add polycarbonate to the list of taxable substances in section 4672(a)(3) of the Code has been filed.

ADMINISTRATIVE

Rev. Proc. 94-36
Penalties; substantial underpayment. 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.

Notice 94-55
This is to notify filers of change to the specifications for tape cartridges as stated in Rev. Proc. 93-31.

Announcement 94-61
The Service has extended through March 1995 its program to respond to requests for fact-of-filing information from firms in the tax professional community.

Announcement 94-67
New Form 8838, Consent To Extend the Time To Assess Tax Under Section 367-Gain Recognition Agreement, is now available.

Announcement 94-68
Errors in Publication 946, How To Begin Depreciating Your Property, are corrected.