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.

Rev. Rul. 93-78
LIF0; price indexes; department stores. The August 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, August 31, 1993.

Rev. Rul. 93-79
State court order retroactive effect. Purported retroactive effect of a state court order reforming a trust to be a "qualified subchapter S trust" will not be recognized for federal tax purposes when the trust is a shareholder in a corporation that has filed an S election. The Service will not follow Flitcroft v. Commissioner, 328 F.2d 449 (9th Cir. 1964).

Announcement 93-139
The Grasonviile Memorial Post No. 7464, VFW, Grasonville, MD, no longer qualifies as an organization, contributions to which are deductible under section 170 of the Code.

EMPLOYMENT TAXES

Rev. Proc. 93-46
Filing Form 940 on magnetic tape; reporting agents. Requirements and instructions are provided for reporting agents who submit Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, on magnetic tape. Rev. Proc. 92-99 superseded.

Social Security contribution and benefit bases. The Secretary of Health and Human Services has announced the OASDI contribution and benefit base (Social Security wage base) for remuneration paid in 1994 and self-employment income earned in taxable years beginning in 1994. Section 13207 of Public Law 103-66 (the Omnibus Budget Reconciliation Act of 1993) repealed the limitation on the amount of earnings subject to the Hospital Insurance tax beginning with calendar year 1994.

ADMINISTRATIVE

Announcement 93-140
Advance copies of 1993 original issue discount tables contained in Publication 1212, List of Original Issue Discount Instruments, are available on the IRS electronic bulletin board.