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
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For that you need to obtain a copy of the complete document.
INCOME TAX
Rev. Rul. 95-21
Extent of recognition of gain or loss on distribution. The income
tax consequences when a partnership and all of its partners are adjudicated bankrupt and
discharged from an indebtedness are determined under section 108 of the Code. Rev. Rul.
71-301 obsoleted.
C0-62-94
Proposed regulations under section 338 of the Code relating to the
continuity of interest in transfer of target assets after qualified stock purchase of
target. A public hearing will be held on June 7, 1995.
ADMINISTRATIVE
Pub. L. 103-46
The Uruguay Round Agreements Act approves and implements the trade
agreements concluded in the Uruguay Round of multilateral trade negotiations.
Announcement 95-21
T.D. 8588, 1995-7 I.R.B. 5, which provides an anti-abuse rule under
subchapter K, is corrected.
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