Internal Revenue Bulletins  

June 12, 1995

Internal Revenue Bulletin No. 1995-24

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. 95-44
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period January through June 1995. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through June 1995.

INTL-23-95
Proposed regulations under section 861 of the Code provide guidance concerning the allocation and apportionment of research and experimental expenditures for determining taxable income from sources within and without the U.S. A public hearing will be held on September 8, 1995.


ADMINISTRATIVE

Del. Order 175 (Rev. 3)
This order delegates authority to determine mat a plan amendment is reasonable and provides for only de minimis increases in the liabilities of the plan in accordance with section 401(a)(33)(B)(ii) of the Code and section 204(i)(2)(A) of the Employee Retirement Income Security Act of 1974. Del. Order 175 (Rev. 2) superseded.

Announcement 95-49
The Service requests comments on a proposed revenue procedure that would update Rev. Proc. 91-22, relating to the Advance Pricing Agreement Program.


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