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. 93-75
State income tax refunds; previously deducted amounts; tax benefit rule. If a taxpayer's itemized deductions in a prior taxable year were reduced by the overall deduction limitation in section 68(a) of the Code and the taxpayer subsequently recovers all or a portion of the previously deducted amounts (for example, state income taxes), the recovery or refund is, in general, fully includible in gross income under the tax benefit rule. Rev. Rul. 79-15 obsoleted.

Rev. Rul. 93-76
Guidance under section 475 mark-to-market rules. The Service provides guidance concerning the definition of a dealer in securities, how to identify securities and how to compute a net section 481(a) adjustment. Notice 93-45 amplified and superseded.

Rev. Rul. 93-77
Taxation of DISC income to shareholder. The "base period T-Bill rate" for the period ending September 30, 1993, is published, as required by section 995(f)(4) of the Code.

T.D. 8493
Fl-46-93
Fl-54-93
Temporary and proposed regulations under sections 446, 461, 1221, 1233, 1234, and 1256 of the Code relate to hedging transactions. A public hearing will be held on January 19, 1994.

T.D. 8494
Final regulations under section 412 of the Code relate to minimum funding requirements for qualified plans.

Notice 93-56
Countries that require participation in, or cooperation with, an international boycott are listed.

EXEMPT ORGANIZATIONS

Notice 93-55
With respect to dues assessed or received by certain tax-exempt organizations before 1994, that are allocable to nondeductible lobbying and political expenditures paid or incurred after 1993, the organizations may provide their members with required notices. In lieu of paying a tax on those expenditures, an organization may adjust notices provided for the following taxable year.

Announcement 93-138
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Announcement 93-137
Notice is hereby given of the conduct of an Internal Revenue Service program of computer matches.