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. 94-68
Taxation of DISC income to shareholder. The "base period T-bill rate" for the period ending September 30, 1994, is published, as required by section 995(f)(4) of the Code.

EMPLOYEE PLANS

Notice 94-97
Guidelines are set forth for determining for October 1994, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

ESTATE TAXES

Rev. Rul. 94-69
Life insurance transferred to spouse of Louisiana decedent. Proceeds of life insurance purchased out of community funds and transferred to a spouse by a Louisiana decedent are not includible in decedent's gross estate under section 2042 of the Code. Rev. Ruls. 48 and 232 revoked.

EMPLOYMENT TAXES

Notice 94-96
The Service intends to publish guidance under sections 3121(v)(2) and 3306(r)(2) of the Code concern nonqualified deferred compensation. The Service will not challenge an employer's determination of FICA and FUTA tax liability with respect to a nonqualified deferred compensation plan for periods preceding the effective date, if the employer's determination is based on a reasonable, good faith interpretation of sections 3121(v)(2) and 3306(r)(2).

EXCISE TAXES

Notice 94-98
A determination has been made to add dimethyl-2,6-naphthalene dicarboxylate to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 94-99
Determinations have been made to add phosphorous trichloride and phosphorous pentasulfide to the list of taxable substances in section 4672(a)(3) of the Code.

ADMINISTRATIVE

Notice 94-100
This notice shows the amount that is exempt from levy on an individual's wages, salary, and other income under section 6334(d) of the Code.

Del. Order 158
This order delegates authority for seizure and forfeiture of property under the Money Laundering Control Act of 1986 and the Bank Secrecy Act.

Announcement 94-130
Additional instructions for Form 8693, Low-Income Housing Credit Disposition Bond, are provided.