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 93-21
A public hearing will be held on April 6, 1993, on proposed regulations relating to the application of the alternative minimum tax consolidation groups.

Announcement 93-22
A public hearing will be held on April 12, 1993, on proposed regulations relating to taxable mortgage pools.

INCOME TAX

T.D. 8454
Final regulations under section 56 of the Code relate to the adjustment current earnings for the alternative minimum tax.

T.D. 8455
Final regulations under section 179 of the Code relate to the election to expense certain depreciable business assets.

T.D. 8456
Final regulations under section 848 of the Code relate to capitalization of certain policy acquisition expenses by insurance companies.

IA-57-89
Proposed regulations under section 56, 1502, and 1552 of the Code relate to application of the alternative minimum tax consolidation groups.

EXEMPT ORGANIZATIONS

Announcement 93-23
A list is given of organizations now classified as private foundations and an organization that is not a private operating foundation.

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-one cents for the quarter beginning January 1, 1993.

ADMINISTRATIVE

Notice 93-11
Guidance is provided concerning the definition of a qualified variable rate of interest that will satisfy the real estate mortgage investment conduit qualification test until regulations under sections 1271 through 1275 of the Code are finalized.

FI-55-91
Proposed regulations under section 7701 of the Code relate to taxable mortgage pools.

Announcement 93-20
The 1993 Form 1099-R instructions for reporting direct rollovers from qualified plans or from tax-sheltered annuities are supplemented.