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. 94-52
Low-income housing credit; satisfactory bond; "bond factor" amounts for July, August, and September 1994. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the months of July, August, and September 1994.

Rev. Rul. 94-54
LIFO; price indexes; department stores. The May 1994 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, May 31, 1994.

T.D. 8556
Final and temporary regulations under section 985 of the Code relate to computation and characterization of income or earnings and profits under the dollar approximate separate transactions method of accounting (DASTM).

INTL-66-92
Proposed regulations under section 985 of the Code relating to the change from the dollar approximate separate transactions method (DASTM) to the profit and loss method of accounting.

Announcement 94-102
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

EMPLOYEE PLANS

Notice 94-86
Guidelines are set forth for determining for August 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.

Announcement 94-101
Examination guidelines pertaining to sections 401(k) and 401(m) of the Code, the valuation of plan assets, prohibited transactions and compliance with the qualification standards on plan termination have been finalized. In addition, examination guidelines pertaining to self-employed individuals is now available.

EXCISE TAXES

Announcement 94-103
A petition to add dimethyl-2,6-naphthalene dicarboxylate to the list of taxable substances in section 4672(a)(3) of the Code has been filed.

Announcement 94-104
Petitions to add phosphorous trichloride and phosphorous pentasulfide to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

TAX CONVENTIONS

Notice 94-85
This notice explains the new certification procedure established under the new U.S.-Netherlands Treaty to assist taxpayers in determining whether they are entitled to the benefits of the treaty. A copy of Form IB 93 USA is also printed.

ADMINISTRATIVE

T.D. 8557
Final regulations under section 6323 of the Code relate to the place for filing a notice of tax lien against personal property.

Announcement 94-105
The Service has granted relief to taxpayers in the designated disaster area of the southeastern U.S. who are unable to meet their federal tax obligations because of the recent flooding. This announcement extends the time for filing with respect to pension and other employee benefit plans to October 17, 1994.

Announcement 94-106
New Form 8847, Credit for Contributions to Certain Community Development Corporations, is now available.