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.
Rev. Rul. 91-6
Grantor foreign trust. Treatment of accumulation distributions by a
domestic trust that was previously a foreign trust.
Rev. Rul. 91-7
Denial of capitalization of expenses. Foreign persons who purchase
real estate that produces no gross income may not capitalize interest, taxes and other
carrying charges that are otherwise not deductible.
Rev. Proc. 91-4
Rulings and determination letters; issuance procedures. Revised
producers are provided for issuing ruling letters, information letters, etc., on matters
relating to sections of the Code under the jurisdiction of the Assistant Commissioner
(Employee Plans and Exempt Organizations.) Rev. Proc. 90-4 superseded.
Rev. Proc. 91-5
Technical Advice. Revised procedures are provided for furnishing
technical advice to Key District Directors and Chiefs, Appeals Office, by the Assistant
Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee
plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 90-5
Employers who adopted Model Amendment 2 or 3 of Notice 88-131,
ceasing accruals in retirement plans until the TRA'86 amendments can be made, should
generally designate their employees as active participants.
T.D. 8328 PS-65-90
Temporary and proposed regulations relate to requirements for
returns, payments, and deposits of tax for excise taxes currently reportable on Form 720.
Rev. Rul. 91-8
Obsolete revenue rulings. A list is given of revenue rulings in the
employee plans area which are no longer considered determinative.
Rev. Proc. 91-7
Election; low-income housing credit. This procedure informs
taxpayers how to make the election under section 11407(c) of the Revenue Reconciliation
Act of 1990, to accelerate into the first tax year ending on or after October 25, 1990,
low-income housing credit amounts otherwise allowable in future years under section 42 of
Rev. Proc. 91-9
Forms; magnetic tape; Form 1042S. Specifications are set forth for
submission of Forms 1042S, Foreign Person's U.S. Source Income Subject to Withholding, on
magnetic tape. Rev. Proc. 89-58 superseded.
Interim guidance is provided to subdividers of real estate under
section 461(h) of the Code and Rev. Proc. 75-25 until publication of final rules.
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