Internal Revenue Bulletins  

January 3, 1995

Internal Revenue Bulletin No. 1995-1

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INCOME TAX

Rev. Rul. 95-1
Valuation of a remainder interest in property transferred to a new pooled income fund under section 642(c)(5). The deemed rate of return computed under section 7520 of the Code is provided for transfers in calendar year 1995 to new pooled income funds that have been in existence for less than 3 taxable years.

Rev. Rul. 95-2
Limited partnerships. A consolidation of all states whose versions of the Revised Uniform Limited Partnership Act (RULPA) the Service has determined correspond to the Uniform Limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the regulations. Rev. Ruls. 94-2 and 94-10 superseded.


EMPLOYEE PLANS

Rev. Proc. 95-4
Rulings and determination letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organization). Rev. Proc. 94-4 superseded.

Rev. Proc. 95-5
Technical advice. Revised procedures are provided for furnishing technical advice to Key District Directors and Chiefs, Appeals Offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 94-5 superseded.

Rev. Proc. 95-6
Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 94-6 superseded.

Rev. Proc. 95-8
User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations) is provided. Rev. Proc. 94-8 superseded.


ADMINISTRATIVE

Rev. Proc. 95-1
Letter rulings; determination letters; information letters; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Rev. Proc. 94-1 superseded. Rev. Procs. 91-22, 92-20, and 92-85 modified.

Rev. Proc. 95-2
Technical advice to the District Directors and Chiefs Appeals Offices; Associate Chief Counsel Domestic Associate Chief Counsel (Employee Benefits and Exempt Organizations), Associate Chief Counsel (Enforcement Litigation), and Associate Chief Counsel (International). Revised procedures are provided for furnishing technical advice to District Directors and Chiefs, Appeals Offices, in areas under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International). Taxpayers' rights when technical advice has been requested are also set forth. Rev. Proc. 94-2 superseded.

Rev. Proc. 95-3
Areas in which advance rulings will not be issued; Associate Chief Counsel (Domestic), Associate Chief Counsel (Employee Benefits and Exempt Organizations). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employment Benefits and Exempt Organizations) relating to matters where the Service will not issue advance ruling or determination letters. Rev. Procs. 94-3 and 94-76 superseded.

Rev. Proc. 95-7
Areas in which advance ruling will not be issued; Associate Chief Counsel (International). This procedure lists the subject matters under the jurisdiction of the Associate Chief Counsel (International) which therefore will not issue advance letter ruling or determination letters. Rev. Proc. 94-7 superseded.


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