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. 94-31
Electricity produced from wind energy under section 45. This ruling provides that each wind turbine together with its tower and supporting pad owned by a taxpayer that is originally placed in service after December 31, 1993, and before July 1, 1999, is a separate qualified facility under section 45(c)(3) of the Code.

Rev. Rul. 94-32
LIFO; price indexes; department stores. The February 1994 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, 1994.

PS-34-93
Proposed regulations under section 142 of the Code relate to the definition of sewage facilities for taxexempt bond purposes. A public hearing will be held on July 26, 1994.

Announcement 94-70
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

EMPLOYEE PLANS

Rev. Proc. 94-37
Determination letters; modification of Rev. Proc. 93-39. This procedure provides three modifications to Rev. Proc. 93-39, 1993-2 C.B. 513, with respect to the determination letter program for eligible employee plans. Rev. Proc. 93-39 modified.

EXEMPT ORGANIZATIONS

Announcement 94-72
A list is given of organizations now classified as private foundations.

ESTATE TAXES

Rev. Rul. 94-33
Special use value; farms; interest rates. The 1994 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

GIFT TAXES

T.D. 8536
Final regulations under sections 2701 and 2702 of the Code relate to adjustments under special valuation rules.

ADMINISTRATIVE

Rev. Proc. 94-38
Magnetic media filing on Form 1040NR. Update of Rev. Proc. 93-25, which informs participants in the magnetic media filing program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, of their obligations to the Service, taxpayers, and other participants. Rev. Proc. 93-25 superseded.

Del. Order 228 (Rev. 2)
This order delegates authority to abate interest in amounts under $2,500 to first line managers. Del. Order 228 (Rev. 1) superseded.

Announcement 94-71
Errors in Publication 1542, Per Diem Rates, are corrected.