Internal Revenue Bulletins  

May 6, 1991

Internal Revenue Bulletin No. 1991-18

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SPECIAL ANNOUNCEMENTS

Announcement 91-68
A public hearing will be held on September 6, 1991, on proposed regulations relating to the treatment of self-charged items of income and expense for purposes of applying the limitations on passive activity losses and passive activity credits.

Announcement 91-69
A public hearing will be held on September 20, 1991, on proposed regulations relating to special valuation rules for transfers of property.


INCOME TAX

Rev. Rul. 91-29
Federal Rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for May 1991.

T.D. 8343
Final regulations under section 1031 of the Code relate to like-kind exchanges of personal property and multiple properties.

PS-39-89
Proposed regulations under section 469 of the Code relate to the treatment of self-charged items of income and expense for purposes of applying the limitations on passive activity losses and passive activity credits.


ESTATE AND GIFT TAXES

PS-92-90
Proposed regulations under sections 2031, 2512, 2701, 2702, 2703, and 6501 of the Code relate to special valuation rules for transfers of property.


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