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.
A public hearing will be held on March 8, 1991, on proposed
regulations relating to whether stock issued in exchange for indebtedness is nominal or
Rev. Rul. 91-2
LIFO; price indexes; department stores. The October 1990 Bureau of
Labor Statistics price indexes are accepted for use by department stores employing the
retail inventory and last-in, first-out inventory methods for valuing inventories for tax
years ended on, or with reference to, October 31, 1990.
Rev. Rul. 91-3
Mortgage revenue bonds. Clarification is provided regarding the
effective date of section 143(m) of the Code as applied to loan assumptions and loan
recycling, and regarding the testing date under section 143(m)(4)(D) for loans initially
made by a lending institution and later sold to the issuer.
Rev. Rul. 91-5
Indirect foreign tax credit and section 304. A domestic corporation
may compute foreign taxes deemed paid on deemed dividend distributions from foreign
corporations under section 304 of the Code.
Countries that require participation in, or cooperation with, an
international boycott are listed.
A list is provided of organizations that no longer qualify as
organizations contributions to which are deductible under section 170(c)(2) of the Code.
Rev. Rul. 91-4
Revisions; remedial amendments. Circumstances under which reversions
of employer contributions to a qualified plan are discussed. Rev. Rul. 77-200 superseded
and Rev. Rul. 60-276 obsolete.
Guidelines are set forth for determining, for December 1990, 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.
Temporary and proposed regulations under sections 4681 and 4682 of
the Code relate to tax on chemicals that deplete the ozone layer and on products
containing such chemicals.
Proposed regulations under sections 4001, 4002, 4003, 4006, and 4007
of the Code relate to retail excise taxes on certain luxury items.
Rev. Proc. 91-8
Mortgage bond recapture. Safe harbor guidelines are provided to
issuers of qualified mortgage bond for complying with the notice requirements of section
143(m)(7) of the Code.
Temporary and proposed regulations under section 7216 of the Code
related to the disclosure of tax return information for purposes of quality and peer
reviews, and due to the incapacity or death of a tax return preparer.
Proposed regulations (LR-3-85, 1985-2 C.B. 840), relating to
disclosure of tax return information for the monitoring and auditing of tax return
preparation, are withdrawn.
Del. Order 165 (Rev. 7)
The authority to acknowledge receipt of administrative appeals filed
pursuant to the Freedom of Information Act, 5 U.S.C. 552 (FOIA) is given. Del. Order 165
An error in the 1990 instructions for Form 8027, Employer's Annual
Information Return of Tip Income and Allocated Tips, is corrected.
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