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.

SPECIAL ANNOUNCEMENT

Announcement 95-42
A public hearing will be held on July 20, 1995, on simplifying the classification regulations to allow taxpayers to treat domestic unincorporated business organizations as partnerships or as associations on an elective basis.

EMPLOYEE PLANS

Notice 95-32
Guidelines are set forth for determining for May 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).

EXEMPT ORGANIZATIONS

Announcement 95-43
National Memorial Fund Foundation, Fort Washington, MD, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.

Announcement 95-47
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Announcement 95-44
Petitions to add monoethanolamine, diethanolamine, triethanolamine, monoisopropanolamine, diisopropanolamine, triisopropanolamine, toluene diisocyanate, and chlorinated polyethylene to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

Announcement 95-45
A petition to add toluenediamine to the list of taxable substances in section 4672(a)(3) of the Code has been filed.

TAX CONVENTIONS

Notice 95-31
Guidance is provided as to the federal income tax treatment of monetary or property awards paid by the German government for property confiscated by the National Socialist Regime prior to or during World War II.

ADMINISTRATIVE

Rev. Proc. 95-26
Domestic asset/liability percentages and domestic investment yields. This procedure provides the domestic asset/liability percentages and domestic investment yields necessary for foreign insurance companies doing business in the U.S. to compute their minimum effectively connected net investment income under section 842(b) of the Code.

Del. Order 245
This order delegates authority to sign Resolution Trust Corporation closing agreement. Del. Order 97 (as revised) supplemented.

IA-7-95
Proposed regulations under section 6109 of the Code relating to the authority of the Secretary of Agriculture to share employer identification numbers collected from retail food stores and wholesale food concerns with other agencies or instrumentalities of the U.S.

Announcement 95-46
T.D. 8581, 1995-4 I.R.B. 4, relating to certain cash or deferred arrangements and employee and matching contributions under employee plans, is corrected.