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. 95-32
Conservation expenditures as business expenses. Expenditures incurred by a public utility for the implementation and operation of energy conservation and load management programs are currently deductible under section 162 of the Code.

Rev. Rul. 95-35
Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFT), cents-per-mile rates and terminal charges in effect for 1995 are set forth. Rev. Rul. 94-66 modified.

T.D. 8590
Final regulations under sections 246 and 1092 of the Code relating to the reduction in the holding period of stock where a taxpayer has diminished its risk of loss by holding one or more other positions with respect to substantially similar or related property.

Notice 95-19
This notice announces the calendar year 1995 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45(a) of the Code.

Notice 95-20
Countries that may require participation in, or cooperation with, an international boycott are listed.

Notice 95-21
T.D. 8552, 1994-31 I.R.B. 4, relating to intercompany transfer pricing, is corrected.

EXEMPT ORGANIZATION

Notice 95-16
This notice supplements Notice 95-7, 1995-6 I.R.B. 36, which provided relief from certain provisions of the Code for organizations giving emergency assistance to victims of them California floods affecting tax exempt status under section 501(c)(3) of the Code and deductibility of contributions under section 170. Notice 95-7 is applicable to relief efforts in connection with the continuing flood emergency in California.

Announcement 95-31
A list is given of organizations now classified as private foundations.

EMPLOYMENT TAXES

Railroad Retirement; rate determination quarterly
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be thirty-three cents for the quarter beginning April 1, 1995.

ADMINISTRATIVE

Notice 95-17
Guidance is provided regarding the filing of 1994 federal taxreturns because April 15, 1995, falls on Saturday and is followed on Monday by Patriots' Day, a legal holiday in Massachusetts and Maine.

Notice 95-22
T.D. 8540, 1994-28 I.R.B. 9, relating to the valuation of annuities, interests for life or terms of years, and remainder or reversionary interests, is corrected.

Announcement 95-30
Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, is corrected.