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. 8566
Final regulations under section 168 of the Code relate to general
asset accounts under the accelerated cost recovery system.
INTL-64-93
Proposed regulations under sections 871, 881, 1441, 6038, 6038A, and
7701 of the Code relating to conduit financing arrangements. A
public hearing will be held on December 16,1994.
Announcement 94-126
Oaklameda Charities, Oakland, CA, no longer qualifies as an
organization to which contributions are deductible under section 170
of the Code.
ADMINISTRATIVE
Rev. Proc. 94-67
Procedures for Coordinated Examination Program taxpayers to request
that the Service enter into a closing agreement under certain
circumstances. The procedures may be used to accelerate the
resolution of issues with respect to tax years under examination
where the issues resolved may also affect tax years that have not
yet been examined. Rev. Proc. 68-16 modified.
Rev. Proc. 94-68
Update of Rev. Proc. 85-13. Rules are provided governing the
reopening of cases closed after examination in the office of a
District Director. Rev. Proc. 85-13 superseded.
Rev. Proc. 94-69
Update of Rev. Proc. 85-26. Special procedures are provided for
Coordinated Examination Program taxpayers to show additional tax or
make adequate disclosure for purposes of certain penalties. Rev.
Proc. 85-26 superseded.
Rev. Proc. 94-70
Change in election. This procedure tells taxpayers how to make a one
time change in election under section 936(h) of the Code without the
consent of the Commissioner. In addition it extends the filing date
for making the change to December 31, 1994. Rev. Proc. 92-68
modified; Notices 87-27, 88-97, 89-82 and Rev. Procs. 89-61, 90-50,
91-53 and 92-68 amplified and clarified.
Announcement 94-127
An updated edition of Publication 908, Tax Information on Bankruptcy
(revised September 1994), is now available.
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