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 ANNOUNCEMENT

Announcement 91-170
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.

T.D. 8371
Final regulations under section 992 of the Code relate to requirements of a Domestic International Sales Corporation (DISC).

T.D. 8372
Final regulations under section 901 of the Code relate to denial of foreign tax credits for government provided subsidies.

CO-18-91
Proposed regulations under section 382 of the Code relate to limitations on corporate net operating loss carryforwards.

EMPLOYEE PLANS

Announcement 91-171
Guidance is provided applicants for determination letters on how to complete questions relating to the coverage and participation tests under sections 401(a)(26) and 410(b) of the Code.

EXCISE TAXES

Rev. Rul. 91-61
Transportation of persons by air. The tax imposed by section 4261 of the Code on amounts paid for the taxable transportation of persons by air does not apply to passenger facility charges imposed under section 1113(e) of the Federal Aviation Act of 1958.

ADMINISTRATIVE

Rev. Proc. 91-60
Information; Form 1042S; magnetic tape. Specifications are set forth for submission of Forms 1042S, Foreign Person's U.S. Source Income Subject to Withholding, on Magnetic tape. Rev. Proc. 91-9 superseded.

Social Security Contribution and Benefit Bases
The Secretary of Health and Human Services has announced the OASDI contribution and benefit base (Social Security wage base) and the Hospital Insurance contribution base (Medicare wage base) for renumeration paid in 1992 and self-employment income earned in taxable years beginning in 1992.

Announcement 91-172
This announcement provides a copy of the proposed Form W-2 and new substitute form requirement for statements to employees for the 1993 tax year.

Summaries of Disciplinary Actions
The Office of Director of Practice sets forth summaries of matters concerning the professional conduct of those who represent taxpayers before the Internal Revenue Service. The Service invites comments on the format and informational content of the summaries.