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. 95-66
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 (SIFL), cents-per-mile rates and terminal charges in effect for 1995 are set forth. Rev. Rul. 95-35 modified.

T.D. 8618
Final regulations under sections 952, 954, and 957 of the Code relating to the definition of a controlled foreign corporation and the definitions of foreign base company income and foreign personal holding company income of a controlled foreign corporation.

INTL-75-92
Proposed regulations under sections 952, 954, and 960 of the Code relating to the definitions of subpart F income and foreign personal holding company income of a controlled foreign corporation and the allocation of deficits for purposes of computing the deemed-paid foreign tax credit. A public hearing will be held on January 4, 1996.

EXEMPT ORGANIZATIONS

Rev. Proc. 95-35A
Organizations excepted from reporting lobbying expenditures. This procedure modifies section 4.02 of Rev. Proc. 95-35, 1995-32 I.R.B. 51, by replacing the phrase "less than $50" with "$50 or less".

Announcement 95-79
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

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 October 1, 1995.

ADMINISTRATIVE

Announcement 95-80
The Instructions for Computer-Generated Form 5471 (Rev. June 1995), Information Return of U.S. Person With Respect to Certain Foreign Corporations, have been revised.