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. 95-36
LIFO; price indexes; department stores. The February 1995 Bureau of Labor Statistics prices indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, February 28, 1995.

Rev. Rul. 95-37
Partnerships; limited liability companies; conversion of a partnership into a limited liability company. The federal income tax consequences of the conversion of an interest in a domestic partnership into an interest in a domestic LLC that is classified as a partnership are discussed. Rev. Ruls. 84-52 and 86-111 amplified.

T.D. 8591
EE-12-95
Temporary and proposed regulations under section 417 of the Code provide guidance to employers in determining the present value of an employee's benefit under a qualified defined benefit pension plan, for purposes of the applicable consent rules and for purposes of determining the amount of a distribution made in any form other than in certain nondecreasing annuity forms. A public hearing will be held on July 25, 1995.

EMPLOYEE PLANS

Notice 95-23
Guidelines are set forth for determining for April 1995 the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987 and by the Uruguay Round Agreements Act (GATT).

ESTATE TAXES

Rev. Rul. 95-38
Special use value; farms; interest rates. The 1995 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

EMPLOYMENT TAXES

Notice 95-18
This notice addresses the application to household employers of new rules regarding federal employment taxes and income tax withholding. Section 2 of the Social Security Domestic Employment Reform Act of 1994, Pub. L. 103-87, enacted section 3510 and amended section 3121 of the Code. Rev. Proc. 70-6 modified and Rev. Proc. 80-4 amplified.

ADMINISTRATIVE

Rev. Proc. 95-20A
General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for tax year 1995 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 95-20 modified and amplified.

Notice 95-24
T.D. 7837, 1982-2 C.B. 194, which restates and clarifies a formula relating to the computation of the amount received for designated stock by a small business corporation, is corrected.

Notice 95-25
T.D. 7976, 1984-2 C.B. 315, relating to the time and manner of making certain elections under the Deficit Reduction Act of 1984, is corrected.

Announcement 95-32
T.D. 8584, 1995-5 I.R.B. 5, relating to the requirement to capitalize interest with respect to the production of property, is corrected.