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. 94-49
LIFO; price indexes; department stores. The April 1994 Bureau of Labor Statistics price indexes are accepted for use by department stores emptying the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, April 30, 1994.

T.D. 8546
Final regulations under section 382 of the Code providing rules for allocating net operating loss or taxable income, and net capital loss or gain, within the taxable year in which a loss corporation has an ownership change.

T.D. 8547
Final regulations under section 401 of the Code relate to the compensation limit for tax-qualified retirement plans.

T.D. 8548
Final regulations under section 414(r) of the Code relate to qualified separate lines of business.

CO-8-91
Proposed regulations under section 305 of the Code relate to distributions of stock and stock rights. A public hearing will be held on November 14, 1994.

Announcement 94-94
Community Wellness Center, New Holland, PA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

EMPLOYEE PLANS

Notice 94-77
Guidelines are set forth for determining for July 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.

ADMINISTRATIVE

Rev. Proc. 94-49
Expeditious consent to change certain methods of accounting for costs subject to section 263A. This procedure provides the exclusive procedure for taxpayers to obtain expeditious consent to change certain methods of accounting for costs subject to section 263A of the Code.

Announcement 94-95
Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. November 93), is shown.