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. 94-57
Low-income housing credit; changes in area median gross income; tenant qualification; available unit rule This ruling concludes that (1) the income limitation used to initially qualify tenants in a low-income unit fluctuates with changes in area median gross income, and (2) owners must use the current area median gross income to determine when the available unit rule of section 42(g)(2)(D)(ii) applies. Rev. Rul. 89-24 modified and superseded.

Notice 94-88
The applicable interest rate on the amount of additional tax attributable to any nonqualified withdrawals from a capital construction fund established under section 607 of the Merchant Marine Act is 5.62 percent with respect to non qualified withdrawals made in the taxable year beginning in 1994.

EXEMPT ORGANIZATIONS

Announcement 94-111
A draft of "Tax Guide for Churches and Other Religious Organizations" is available.

Announcement 94-112
College and university examination guidelines are now available.

Announcement 94-115
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Announcement 94-114
Changes to Appendix C of Publication 510, Excise Taxes for 1994, pertaining to new dyeing requirements, are set forth.

ADMINISTRATIVE

Rev. Proc. 94-57
Low-income housing credit; establishing the gross rent floor. This procedure informs owners of qualified low income housing projects and housing credit agencies when the gross rent floor in section 42(g)(2)(A) takes effect.

Rev. Proc. 94-59
Magnetic tape reporting of Form 945. Requirements and conditions are set forth for submitting Form 945, Annual Return of Withheld Federal Income Tax, on magnetic tape.

GL-549-87
Proposed regulations under section 6311 of the Code regarding payment of tax by check or money order and liability of financial institutions for unpaid taxes.

Announcement 94-113
Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, and Pub. 1544, Reporting Cash Payments of Over $10,000, have been revised.