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 93-72
A public hearing will be held on June 7, 1993, on proposed regulations relating to (1) permitted disparity with respect to benefits and contributions, (2) minimum coverage requirements, and (3) definition of compensation for qualified plans.

INCOME TAX

Rev. Rul. 93-35
Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL), cents-per-mile rate and terminal charges in effect for 1993 are set forth. Rev. Rul. 92-83 modified.

Rev. Rul. 93-36
S corporation taxable income; bad debts; pass-thru of items to shareholders. An S corporation that has a nonbusiness bad debt under section 166 of the Code must separately state the debt as a short-term capital loss under section 166(d).

EE-3-93
Proposed regulations under section 401(1) of the Code relate to permitted disparity with respect to benefits and contributions.

EE-4-93
Proposed regulations under sections 401 and 410 of the Code relate to minimum coverage requirements for qualified plans.

EE-5-93
Proposed regulations under section 401 and 414 of the Code relate to the definition of compensation for qualified plans.

EXEMPT ORGANIZATIONS

Announcement 93-73
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Rev. Proc. 93-23
User Fees
Up-to-date guidance, including a revised fee schedule, is provided for requests for letter rulings, opinion letters, determination letters, and similar requests as required by the Revenue Act of 1987 as amended by the Omnibus Budget Reconciliation Act of 1990. Rev. Proc. 90-17 superseded. Rev. Procs. 75-26, 78-37, 79-18, 79-61, 79-62, 80-27, 83-41, and 87-50 amplified. Rev. Procs. 90-21, 90-27, 90-49, 91-22, 91-44, 92-20, 92-38, 92-60, 92-98, 93-1, 93-4, 93-6, and 93-12 modified.