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 September 17, 1991, on proposed
regulations relating to the treatment of partnership liabilities.
Rev. Rul. 91-45
Foreign taxes; Mexican two-percent assets tax. The interaction of
the Mexican assets tax and the Mexican income tax will not effect the credibility of the
Mexican income tax under section 901 of the Code.
Temporary and proposed regulations under section 752 of the Code
relate to treatment of partnership liabilities.
Rev. Proc. 91-45
General rules and specifications for private printing of Forms W-2
and W-3. Specifications are set forth for private printing of substitutes for Form W-2,
Wage and Tax Statements, and Form W-3, Transmittal of Income and Tax Statements. Rev.
Proc. 90-48 superseded.
Rev. Proc. 91-46
Income tax cost-of-living adjustments. This procedure (1) corrects
the adjustment for the limitations on the exclusion of income from the redemption of U.S.
savings bonds for taxpayers who pay qualified higher education expenses and (2) adjusts
the amounts at which the earned income credits completely phase out. Rev. Proc. 90-64
T.D. 8341, relating to deposits of employment taxes, published in
1991-16 I.R.B. 4, is corrected.
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