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. 95-70
Definition of qualified stated interest. For purposes of the definition of "qualified stated interest" in section 1.1273-1(c), scheduled interest payments on a debt instrument are not "unconditionally payable" merely because, under the terms of the debt instrument, the failure to make interest payments when due requires (1) that the issuer forgo paying dividends, or (2) that interest accrue on the past-due payments at a rate that is 2 percentage points greater than the stated yield.

EMPLOYEE PLANS

Notice 95-52
Guidelines are set forth for determining for October 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 95-89
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

T.D. 8621
Final 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 95-87
The 1995 instructions for Form 1099-PATR, Taxable Distributions Received From Cooperatives, are clarified.

Announcement 95-88
The instructions for Form 4506, Request for Copy or Transcript of Tax Forms, are clarified. Announcement 95-90, page 9 The Service has revised the Regulations Projects Status and Disposition Report to eliminate regulations projects that are not expected to be actively worked on in the near future.