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 93-16
A public hearing will be held on March 31, 1993, on proposed regulations relating to the application of section 514(c)(9)(E) of the Code to partnerships in which one or more (but not all) of the partners are qualified tax-exempt organizations within the meaning of section 514(c)(9)(C).

Announcement 93-17
A public hearing will be held on April 5, 1993, on proposed regulations relating to low-income housing credit.

Announcement 93-18
A public hearing will be held on April 16, 1993, on proposed regulations relating to contributions of property to a partnership.

INCOME TAX

Rev. Rul. 93-10
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 February 1993.

Rev. Rul. 93-8
Maintenance requirement for pooled income funds. The Service revokes Rev. Rul. 92-108, effective as of December 21, 1992, the date of its publication in the Internal Revenue Bulletin.

Rev. Rul. 93-9
LIFO; price indexes; department stores. The August 1992 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, August 31, 1992.

T.D. 8464
Final regulations under section 985 of the Code relate to change in functional currency.

EE-42-92
Proposed regulations under section 401(k) of the Code relate to certain cash or deferred arrangements under employee plans.

INTL-848-89
Proposed regulations under section 898 of the Code relate tot he required taxable year of certain foreign corporations beginning after July 10, 1989.

INTL-45-92
Proposed regulations under section 985 of the Code relate to change from profit and loss method to the dollar approximate separate transactions method of accounting (DASTM).

PS-164-84
Proposed regulations under section 704 of the Code relate to contributions of property to a partnership.

PS-56-90
Proposed regulations relate to application of section 514(c)(9)(E) of the code to partnerships in which one or more (but not all) of the partners are qualified organizations within the meaning of section 514(c)(9)(C).

PS-50-92
Proposed regulations under section 42 of the Code relate to low-income housing credit.

EMPLOYEE PLANS

Rev. Proc. 93-10
Opinion and notification letters; nonstandardized safe harbor plans. Procedures are set forth for requesting opinion, notification, and determination letters for nonstandardized safe harbor plans. This is a new category of prototype plan that will enable employers to adopt nonstandardized plans that offer assurance that certain nondiscrimination requirements will automatically be satisfied. Rev. Procs. 89-9 and 89-13 supplemented and Rev. Proc. 91-66 modified.

Notice 93-10
Guidelines are set forth for determining for January 1993, 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.

ADMINISTRATIVE

Notice 93-9
The Service announces that pending further study, Rev. Rul. 92-108 is revoked, effective as of December 21, 1992.

Announcement 93-19
An error in Publication 1212, List of Original Issue Discount Instruments (Rev. November 92), is corrected.