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. 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Ruls. 94-2 and 94-10 superseded.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 Proc. 94-4 superseded.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 Proc. 94-5 superseded.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 Proc. 94-6 superseded.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superseded.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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