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.

SPECIAL ANNOUNCEMENTS

Announcement 91-163
A public hearing will be held on November 21, 1991, on proposed regulations relating to the effect of honoring a levy and the authority to release a levy and to return property.

Announcement 91-164
A public hearing will be held on December 9, 1991, on proposed regulations relating to the calculation of currency gain or loss on transfers from qualified business unit branches using the profit and loss method of accounting.

Announcement 91-165
A public hearing will be held on December 10, 1991, on proposed regulations relating to the applicability of other provisions of law in the context of the consolidated return regulations.

Announcement 91-166
A public hearing will be held on December 17, 1991, on proposed regulations relating to the sale of seized property.

INCOME TAX

Rev. Rul. 91-57
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for November 1991.

T.D. 8367
Final regulations under sections 987 and 989 of the Code relate to transition rules for branches which must compute currency gain or loss using the profit and loss method of accounting and defining the weighted average exchange rate.

INTL-965-86
Proposed regulations under section 987 of the Code relate to calculation of currency gain or loss on transfers from qualified business unit branches using the profit and loss method of accounting.

EMPLOYEE PLANS

Notice 91-35
Guidelines are set forth for determining, for October 1991, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of full funding limitation of section 412(c)(7) or the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

TAX CONVENTIONS

Rev. Rul. 91-58
Foreign source earned income; treaties; nondiscrimination clause; resident aliens. Nationals of the United Kingdom who are residents in the U.S. within the meaning of section 7701(b) of the Code may qualify for the benefits provided by section 911 by satisfying the bona fide residence test of section 911(d)(1)(A). Rev. Ruls. 72-330 and 72-598 obsoleted.

ADMINISTRATIVE

Notice 91-36
This notice shows the amount that is exempt from levy on an individual's wages, salary, and other income under section 6334(d) of the Code.

GL-720-88
Proposed regulations under section 6332 of the Code relate to the effect of honoring a levy.

GL-174-89
Proposed regulations under section 6334 of the Code relate to the sale of seized property.

GL-175-89
Proposed regulations under section 6343 of the Code relate to the authority to release a levy and to return property.

Announcement 91-167
Additional instructions for completing Form 8743, Information on Fuel Inventories and Sales, are given.

Announcement 91-168
The Social Security Administration (SSA) has updated the filing date for Copy A of 1991 Forms W-2 contained in its Technical Information Bulletin 4 (TIB 4).

Announcement 91-169
PS-4-73, 1991-35 I.R.B. 11, relating to one class of stock requirement, is corrected.