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. 94-38
Environmental clean up costs of land. Costs incurred to clean up land and to treat groundwater that a taxpayer contaminated with hazardous waste from its business are deductible by the taxpayer as ordinary and necessary business expenses under section 162 of the Code. Costs properly allocable to constructing groundwater treatment facilities are capital expenditures under section 263. Rev. Rul. 88-57 modified.

Notice 94-63
The Service grants relief to taxpayers who, as a result of the devastation caused by flooding in the cities and counties in Illinois, lowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, South Dakota, and Wisconsin designated as disaster areas by the President, are unable to comply with certain requirements of the low-income housing credit under section 42 of the Code.

Announcement 94-83
Animal Adoption Center, Hamilton, OH, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

EXCISE TAXES

Notice 94-64
Determinations have been made to add di-n-hexyl adipate, ortho-dichlorobenzene, and paradichlorobenzene to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-65
Determinations have been made to add epichlorohydrin and allyl chloride to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-66
Determinations have been made to add paranitrophenol, ortho-nitrochlorobenzene, and paranitrochlorobenzene to the list of taxable substances in section 4672(a)(3) of the Code.

Announcement 94-82
A petition to add texanol benyl phthalate to the list of taxable substances in section 4672(a)(3) of the Code has been filed.

ADMINISTRATIVE

Rev. Proc. 94-40
Cooperative housing corporation; real propery tax refunds; patronage dividends from the National Consumer Cooperative Bank. Guidance is provided on the treatment of (1) real property tax refunds, and (2) patronage dividends from the National Consumer Cooperative Bank by cooperative housing corporations and their tenant-stockholders within the meaning of section 216 of the Code.

Notice 94-67
T.D. 8335, 1991-1 C.B. 266, relating to OMB control numbers under the Paperwork Reduction Act, is corrected.

Announcement 94-81
Offers in Compromise will not be accepted on Forms 656 with revision dates prior to 9/93.