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. 94-11
Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 1993 and 1994. Rev. Rul. 92-19 supplemented in part.

T.D. 8513
Final regulations under section 585 of the Code relate to bad debt reserves of banks.

T.D. 8514
Final and temporary regulations under section 448 of the Code relate to the limitation on the use of the cash receipts and disbursements method of accounting (cash method).

T.D. 8515
Final and temporary regulations relate to the revision of section 338 consistency rules.

T.D. 8516
INTL-177-90
Temporary and proposed regulations revise the consistency rules under section 338 of the Code applicable to certain cases involving controlled foreign corporations.

INTL48-92
Proposed regulations under section 936 of the Code relate to determination of combined taxable income under the profit split method.

EMPLOYEE PLANS

Rev. Proc. 94-19
Temporary closing agreement program; extension. The temporary closing agreement program described in Rev. Proc. 92-16 and extended by Rev. Proc. 93-14 is being extended to February 1, 1995. Rev. Proc. 92-16 modified and Rev. Proc. 93-14 superseded.

Announcement 94-24
Form 8717, User Fee for Employee Plans Determination Letter Request, has been revised and will be available in IRS distribution centers in mid-February.

EXEMPT ORGANIZATIONS

Notice 94-15
This notice provides relief from certain provisions of the Code for organizations giving emergency assistance to victims of the Los Angeles earthquake and related disasters. The relief is available through June 30, 1994, or later if an extension by the Service is determined to be necessary or appropriate. This notice also discusses deductibility of contributions to organizations for earthquake disaster relief, and explains how newly formed organizations may expedite consideration of their applications for recognition of exempt status.

ADMINISTRATIVE

Announcement 94-23
Errors in Publication 1212, List of Original Issue Discount Instruments (Rev. November 93), are corrected.

Announcement 94-25
T.D. 8482, 1993-28 I.R.B. 5, relating to the capitalization and inclusion in inventory of certain costs, is corrected.