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 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.
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.
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.
A public hearing will be held on December 17, 1991, on proposed
regulations relating to the sale of seized property.
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.
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.
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.
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.
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.
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.
Proposed regulations under section 6332 of the Code relate to the
effect of honoring a levy.
Proposed regulations under section 6334 of the Code relate to the
sale of seized property.
Proposed regulations under section 6343 of the Code relate to the
authority to release a levy and to return property.
Additional instructions for completing Form 8743, Information on
Fuel Inventories and Sales, are given.
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).
PS-4-73, 1991-35 I.R.B. 11, relating to one class of stock
requirement, is corrected.
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