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 June 24, 1991, on proposed
regulations relating to insurance income of a controlled foreign corporation.
A public hearing will be held on July 19, 1991, on proposed
regulations relating to minimum funding requirements.
Rev. Rul. 91-30
Limitation on use of cash method of accounting; personal service
corporations. A corporation whose employees perform veterinary services is a qualified
personal service corporation under sections 448(d)(2) and 11(b)(2) of the Code, and a
personal service corporation under section 441(i)(2).
Errors in temporary regulations T.D. 8317, 1990-46 I.R.B. 6,
relating to minimum funding requirements, are corrected.
Proposed regulations under section 953 of the Code relate to
insurance income of a controlled foreign corporation for taxable years beginning after
December 31, 1986.
This announcement states that the Service intends to publish a
revenue procedure describing safe harbor formulas that satisfy the minimum benefit
requirement for state and local government retirement systems as set forth in proposed
regulations under section 3121(b)(7)(F) of the Code.
Rev. Proc. 91-27
Rulings; determination letters; closing agreements; Associate Chief
Counsel (International). Revised procedures are provided for issuing rulings,
determination letters, and information letters, and for entering into closing agreements
on specific issues under the jurisdiction of the Associate Chief Counsel (International).
Rev. Proc. 87-4 superseded.
Rev. Proc. 91-28
Technical advice to the District Directors and Chiefs, Appeals
Offices; Associate Chief Counsel (International). Revised procedures are provided for
furnishing technical advice to District Directors and Chiefs, Appeals Offices, in areas
under the jurisdiction of the Associate Chief Counsel (International). Rev. Proc. 87-5
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