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.

INCOME TAX

Rev. Rul.93-40
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 1993, will be 6 percent for overpayments, 7 percent for underpayments, and 9 percent for large corporate underpayments.

Rev. Rul.93-41
LIFO; price indexes; department stores. The February 1993 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, February 28, 1993.

CT.D. 2054
Office in the home expenses. The taxpayer was not entitled to a deduction for home office expenses based on the relative importance of the activities performed at each business location and the time spent at each place. Commissioner v. Soliman.

Conf. Rept. 102-1018
This publication of the Conference Report replaces the Conference Report published in 1993-11 I.R.B. 27, relating to tax provisions of Pub. L. 102-486, Energy Policy Act of 1992.

Notice 93-32
Countries that require participation in, or cooperation with, an international boycott are listed.

FL-22-92
Proposed regulations under sections 246 and 1092 of the Code relate to dividends received deductions and straddles.

EXEMPT ORGANIZATIONS

Announcement 93-83
A public hearing will be held on July 28 and 29, 1993, on proposed examination guidelines regarding colleges and universities, as set forth in Announcement 93-2, 1993-2 I.R.B. 39.

Announcement 93-84
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Announcement 93-90
The oil spill excise tax described in section 4611(c)(B) of the Code will be suspended as of July 1, 1993. Administrative.

Rev. Proc. 93-26
TAXLINK. TAXLINK is a test to evaluate the ability of the Service to accept and accurately process taxpayers' electronic tax payment information. This procedure explains eligibility, the types of federal tax deposits that can be made through TAXLINK, enrollment procedures and the obligations of taxpayers and their financial institutions.

T.D.8465
Final regulations under section 7701 of the Code relate to the characteristic of continuity of life of a limited partnership.

Notice 93-33
T.D.8416, 1992-1 C.B.173, relating to the limitation on passive activity losses and credits, is corrected.

Del. Order 240
Delegation of authority is given to the Regional Commissioner, Southwest Region, to determine the deduction of future dismantling costs of the Prudhoe Bay facilities. Del. Order 190 supplemented and amended.

Announcement 93-85
The Service is interested in determining whether companies in the private sector would establish a consortium to fund, design, build, and maintain an electronic communications facility.

Announcement 93-86
Philadelphia Service Center is offering its filers an alternative way to file Forms 940, 941, or 941E. These forms can be filed via diskette or electronically (via modem to modem).

Announcement 93-87
T.D. 8470, 1993-10 I.R.B. 5, relating to intercompany transfer pricing, is corrected.

Announcement 93-88
GL-238-88, 1993-20 I.R.B. 31, relating to the use of facsimile signatures on fiduciary returns, is corrected. (18) Announcement 93-89: GL-719-88, 1993-20 I.R.B. 33, relating to the place for filing a lien on personal property, is corrected.