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 ANNOUNCEMENTS

Announcement 94-118
A public hearing will be held on October 17, 1994, on proposed regulations relating to certain limitations on the amount of the foreign tax credit.

Announcement 94-119
The Service will hold a "Town Meeting" to discuss standardizing substitute return format for individual returns filed on paper. The "Town Meeting" will be held on October 5, 1994, at the J.W. Marriott Hotel, in Washington, D.C.

INCOME TAX

Rev. Rul. 94-58
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 1994, will be 8 percent for overpayments, 9 percent for underpayments, and 11 percent for large corporate underpayments.

Rev. Rul. 94-59
LIFO; price indexes; department stores. The June 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, June 30, 1994.

Rev. Rul. 94-60
LIFO; price indexes; department stores. The July 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, July 31, 1994.

Notice 94-90
An election to retroactively apply section 197 pursuant to temporary regulation section 1.197-1T may be made by a U.S. person on behalf of a foreign corporation.

EMPLOYEE PLANS

Rev. Proc. 94-62
Operational defects; compliance program. A temporary program whereby plans that have received favorable determination letters under the Tax Equity and Fiscal Responsibility Act of 1982, the Deficit Reduction Act of 1984, and the Retirement Equity Act of 1984 may work with the Service to voluntarily correct certain operational defects in their qualified retirement plans and receive a "compliance statement" from the Headquarters Office is extended indefinitely. Rev. Procs. 94-6 and 94-8 modified; Rev. Procs. 92-89 and 93-36 superseded.

EXEMPT ORGANIZATIONS

Announcement 94-117
This announcement issues in proposed form a revenue procedure that would exercise the Commissioner's discretionary authority under section 6033(a)(2)(B) of the Code, to except certain organizations that are closely affiliated with governmental units from the requirement to file annual information returns (Form 990). Public comments are requested and must be received by November 18, 1994.

EMPLOYMENT TAXES

Railroad Retirement; rate determination; quarterly
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be thirty cents for the quarter beginning October 1, 1994.

ADMINISTRATIVE

Rev. Proc. 94-60
Interest on underpayments attributable to excessive refunds. The amount of interest charged on an underpayment attributable to an excessive tax refund, for the period ending on the date of the refund check, will be the same as the interest paid by the Service on the excessive tax refund.