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

T.D. 8594
Final regulations under section 1244 of the Code relating to losses on small business stock.

INTL-65-93
Proposed regulations under sections 1291 and 1296 of the Code provide guidance concerning the application of exceptions to passive income characterization for foreign banks, securities dealers and brokers. A public hearing will be held on August 31, 1995.

EXEMPT ORGANIZATIONS

Announcement 95-37
The Service requests comments on a proposed revenue procedure that describes standards, including a safe harbor guideline, for determining whether charities providing housing are described in section 501(c)(3) of the Code.

EXCISE TAXES

Rev. Rul. 95-40
Vacuum loaders and sewer cleaners. The sales of the truck chassis, body, and related components of industrial vacuum loader vehicles and catch basin and sewer cleaner vehicles are subject to the retailers excise tax under section 4051 of the Code.

Notice 95-27
A determination has been made to add ethyl acetate to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 95-29
A determination has been made to add nylon 6/6 to the list of taxable substances in section 4672(a)(3) of the Code.

ADMINISTRATIVE

Announcement 95-38
Publication 598, Tax on Unrelated Business Income of Exempt Organizations (Rev. Feb. 1995), is now available.

Announcement 95-39
Form 2670, Credit or Refund-Exemption Certificate for Use by a Nonprofit Educational Organization, Form 8743, Information on Fuel Inventories and Sales, and Form 8023, Corporate Qualified Stock Purchase Elections, have been declared obsolete by the Service.