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 ANNOUNCEMENT

Announcement 95-72
A public hearing will be held on September 25, 1995, on proposed regulations relating to the arbitrage and related restrictions applicable to tax-exempt bonds issued by State and local governments.

INCOME TAX

Rev. Rul. 95-56
Obsoleting conduit revenue rulings. Certain rulings that relate to conduit financing arrangements are obsoleted.

Rev. Rul. 95-62
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for September 1995.

T.D. 8606
Final regulations under sections 30 and 179A of the Code on the definition of a qualified electric vehicle, the recapture of any credit allowable for a qualified electric vehicle, and the recapture of any deduction allowable for qualified clean-fuel vehicle property or qualified clean-fuel vehicle refueling property.

T.D. 8607
Final regulations under sections 61 and 217 of the Code relating to the allowances received by members of the Armed Forces in connection with moves to new permanent duty stations.

T.D. 8608
Final regulations under sections 446 and 481 of the Code relating to the requirements for changes in method of accounting.

PS-29-92
Proposed regulations under section 584 of the Code relating to the diversification of common trust funds at the time of a combination or division.

EMPLOYEE PLANS

Notice 95-48
Guidelines are set forth for determining for August 1995, 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 and by the Uruguay Round Agreements Act (GATT).

ESTATE TAX

Rev. Rul. 95-58
Transfers; trust; power to appoint successor trustee. A decedent-grantor's reservation of an unqualified power to remove a trustee and appoint an individual or corporate successor trustee that is not related or subordinate to the decedent (within the meaning of section 672(c) of the Code) is not considered a reservation of the trustee's discretionary powers of distribution over the property transferred by the decedent-grantor to the trust. Rev. Ruls. 79-353 and 81-51 revoked; Rev. Rul. 77-182 modified.