Internal Revenue Bulletins  

September 9, 1991

Internal Revenue Bulletin No. 1991-36

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INCOME TAX

Notice 91-28
The effective date of proposed regulations on "reimbursement bonds" is postponed from September 8, 1991, until a date not prior to the date that is 30 days after the date of publication of final regulations on "reimbursement bonds."

T.D. 8357
Final regulations under section 401 of the Code relate to certain cash or deferred arrangements (CODAs) and employee and matching contributions under employee plans.


EMPLOYEE PLANS

Notice 91-29
Guidelines are set forth for determining, for August 1991, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.


EXEMPT ORGANIZATIONS

Announcement 91-134
A list is given of organizations now classified as private foundations.


ADMINISTRATIVE

Announcement 91-133
The Fourth Annual Institute on Current Issues in International Taxation, cosponsored by The George Washington University, will be held December 12 and 13 at the J.W. Marriott Hotel in Washington, D.C.


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