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 October 30, 1991, on proposed
regulations relating to the treatment of partnership liabilities and the allocation of
deductions attributable to nonrecourse debt.
Final regulations under section 414 of the Code relate to definition
of compensation for qualified plans.
Final regulations under section 401 of the Code relates to
limitation on annual compensation for qualified plans.
Final regulations under section 410 of the Code relate to minimum
Proposed regulations under section 132 of the Code relate to
taxation of fringe benefits and exclusions from gross income of certain fringe benefits.
Due to a delay in printing Form 5310, the acceptance date of both
Form 5310 and Form 5310-A is extended. Instructions are also provided for computer
generation of these forms.
Tax Year 1990 Backup Withholding "B-Notice" listing will
be mailed in October 1991 and may constitute second notification under the
The date for filing Form 5330, Return of Excise Taxes Related To
Employee Benefit Plans, has changed.
An error in Notice 91-26, 1991-31 I.R.B. 14, dated August 5, 1991,
Errors in Publication 1544, Reporting Cash Payments of Over $10,000,
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