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
T.D. 8352
Temporary and final regulations under sections 382 and 383 of the
Code relate to limitation on corporate net operating loss carryforwards, capital losses
and excess credits.
T.D. 8353
Final regulations under section 6038A of the Code relate to
information which must be reported and records that must be maintained by certain
corporations.
Announcement 91-101
A list is provided of organizations that no longer qualify as
organizations contributions to which are deductible under section 170 of the Code.
EMPLOYEE PLANS
Rev. Proc. 91-41
Issuance of determination letters. Procedures are set forth
pertaining to the issuance of determination letters relating to the qualification of
certain defined contribution and defined benefit plans under sections 401 and 403(a) of
the Code and the status of related trusts and custodial accounts under section 501(a).
Notice 86-13 and Rev. Procs. 89-9, 89-13, and 91-10 modified; Rev. Procs. 88-42 and 90-20
superseded.
Announcement 91-102
Additional guidance is provided with respect to reporting an IRA
contribution by an Operation Desert Storm participant.
EMPLOYMENT TAXES
Rev. Proc. 91-40
Membership in a retirement system--state and local government
employees. Safe harbor formulas are set forth by which a retirement system maintained by a
state or local government may satisfy the minimum retirement benefit requirement as
provided in final regulations under section 3121(b)(7)(F) of the Code.
EXCISE TAXES
Notice 91-21
A rule relating to floor stocks tax imposed on stabilized ODCs on
January 1, 1991, is set forth.
ADMINISTRATIVE
GL-721-88
Proposed regulations under section 6502 of the Code relate to
statute of limitations on collection after assessment and collection after the
commencement of judicial proceedings.
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