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. 95-26
Short sales of securities by partnerships. Short sales of securities by partnerships create partnership liabilities for purposes of section 752 of the Code.

EMPLOYEE PLANS

Rev. Rul. 95-28
Morality tables; Retirement Protection Act of 1994. Mortality tables pursuant to section 412(1) of the Code as added by section 751(a) of the Retirement Protection Act of 1994 are set forth.

EXEMPT ORGANIZATIONS

Announcement 95-25
The Service requests comments on a proposed revenue ruling relating to tax consequences of private practice physician recruitment incentives provided by hospitals described in section 510(c)(3) of the Code.

EXCISE TAXES

Notice 95-12
Determinations have been made to add cyclododecanol, 1,5,9-cyclododecatriene, and adiponitrile to the list of taxable substances in section 4672(a)(3) of the Code.

Announcement 95-26
Petitions to add hexabromocyclododecane and ethylenebistetrabromophthalimide to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

ADMINISTRATIVE

Notice 95-14
The Internal Revenue Service and the Treasury Department are considering simplifying the classification regulations to allow taxpayers to treat domestic unincorporated business organizations as partnerships or as associations on an elective basis. The Service and Treasury also are considering adopting similar rules for foreign business organizations. Comments are requested regarding this and other possible approaches to simplifying the regulations.

Announcement 95-27
Publication 557, Tax-Exempt Status for Your Organization (Rev. Jan. 1995), is now available.