Internal Revenue Bulletins  

January 4, 1993

Internal Revenue Bulletin No. 1993-1

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INCOME TAX

Rev. Rul. 93-1
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 January 1993.

Rev. Rul. 93-2
Limited partnerships. A consolidated list is set forth of all states whose versions of the Revised Uniform Limited Partnership Act (RULPA) the Service has reviewed and determined correspond to the Uniform Limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the regulations. Rev. Ruls. 89-123, 90-18, 90-59, 91-51, 92-34, 92-41, 92-42, and 92-88 superseded.


EMPLOYEE PLANS

Rev. Proc. 93-4
Rulings and determination letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 92-4 superseded.

Rev. Proc. 93-5
Technical advice. Revised procedures are provided for furnishing technical advice to Key District Directors and Chiefs, Appeals Offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 92-5 superseded.

Rev. Proc. 93-6
Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the Code. Rev. Proc. 92-6 superseded.


EXEMPT ORGANIZATIONS

Notice 93-1
A reprint is provided of safe harbor guidelines for low income housing with additional explanation and request for public comments.


ADMINISTRATIVE

Rev. Proc. 93-1
Letter rulings; determination letters; information letters; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (International). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), and the Associate Chief Counsel (International). Rev. Procs. 92-1 and 92-7 superseded.

Rev. Proc. 93-2
Technical advice to the District Directors and Chiefs, Appeals Offices; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), and Associate Chief Counsel (International). Revised procedures are provided for furnishing technical advice to District Directors and Chiefs, Appeals Offices, in areas under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), and the Associate Chief Counsel (International). Taxpayers' rights when technical advice has been requested are also set forth. Rev. Procs. 92-2 and 92-8 superseded.

Rev. Proc. 93-3
Areas in which advance rulings will not be issued; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations) relating to matters where the Service will not issue advance rulings or determination letters. Rev. Procs. 92-3 and 92-50 superseded.

Rev. Proc. 93-7
Areas in which advance rulings will not be issued; Associate Chief Counsel (International). This procedure provides a list of subject matters under the jurisdiction of the Associate Chief Counsel (International) in which the Service will not issue advance letter rulings or determination letters. Rev. Proc. 92-9 superseded.


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