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

T.D. 8554
Final regulations under sections 446 and 461 of the Code relate to accounting for business hedging transactions.

T.D. 8555
Final regulations under section 1221 of the Code relate to the determination of the character of gain or loss from hedging transactions.

Fl-34-94
Proposed regulations under sections 446 and 1221 of the Code relating to the character and timing of gain or loss from certain hedging transactions entered into by members of a consolidated group. A public hearing will be held on October 18, 1994.

EXEMPT ORGANIZATIONS

Announcement 94-100
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Rev. Proc. 94-54
Low-income housing tax credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 1994.

Notice 94-84
Until the Service provides further guidance, a taxpayer may treat stated interest payable at maturity on a short-term tax-exempt bond either as qualified stated interest or as includible in the bond's stated redemption price at maturity.

PS-79-93
Proposed regulations under sections 671, 6012, and 6109 of the Code relate to grantor trust reporting requirements. A public hearing will be held on September 21, 1994.