Internal Revenue Bulletins  

August 1, 1994

Internal Revenue Bulletin No. 1994-31

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

T.D. 8549
Final regulations under section 6695 of the Code relate to preparer penalties and the manual signature requirements.

T.D. 8551
INTL-21-91

Temporary and proposed regulations provide guidance on the imposition of the accuracy-related penalty under sections 6662(e) and (h) of the Code for net section 482 transfer price adjustments.

T.D. 8552
Final regulations under section 482 of the Code relate to intercompany transfer pricing.

Announcement 94-96
FSK Land Corporation, Baltimore, MD, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.


EXCISE TAXES

T.D. 8550
Final regulations under section 4082 of the Code relate to dye color and concentration requirements for tax-exempt diesel fuel.


ADMINISTRATIVE

Rev. Proc. 94-47
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 1994 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.

Rev. Proc. 94-50
Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1994 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.

Rev. Proc. 94-51
Substitute printed, computer-prepared, and computergenerated tax forms and schedules. Rev. Proc. 94-34, Part A, Sec. 5, is revised to allow for more flexibility in the approval of substitute individual tax returns, effective with tax year 1995.

Rev. Proc. 94-52
Photocopy fee increase. Effective October 1, 1994, the fee for a tax return photocopy will increase from $4.25 to $14.00. Form 4506 was revised to reflect this increase. Rev. Proc. 85-56 modified.

Announcement 94-97
New Form 8693, Low-lncome Housing Credit Disposition Bond, is now available.


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