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.

INCOME TAX

Rev. Rul. 91-69
Losses; casualty; disaster areas; year of deduction. Disaster areas in which losses for 1991 qualify for special tax treatment under section 165(i) of the Code are listed.

Rev. Rul. 91-70
Application of section 1504(a)(3); consolidated returns. Section 1504(a)(3) of the Code does not prevent members of a consolidated group that terminated under section 1.1502-75(d)(1) or section 1.1502-75(d)(3) of the regulations from being included in the acquiring or continuing group's consolidated return, if they are acquired as a result of the acquisition of the assets of the common parent of the terminating group by a nonmember corporation in certain reorganizations. Members of the terminating group must be included in the consolidated return filed by the acquiring or continuing group

EMPLOYEE PLANS

Rev. Proc. 91-70
Revocation of IRA; reporting requirements. The reporting requirements for contributions to or distributions from an Individual Retirement Arrangement, including one that has been revoked, are described.

Notice 91-42
Guidelines are set forth for determining, for December 1991, the weighted average 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 91-187
A list is given of organizations now classified as private foundations and organizations that are not private operating foundations.

EMPLOYMENT TAXES

Railroad Retirement; rate determination; quarterly.
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be twenty-eight and one-half cents for the quarter beginning January 1, 1992.

EXCISE TAXES

Notice 91-43
Notices 90-8, 90-9, 90-35, and 91-21, all relating to the tax on ozone-depleting chemicals, are absolute.

ADMINISTRATIVE

Rev. Proc. 91-67
Mileage procedure. This procedure increases the optional standard mileage rate for the business use of an automobile for 1992 from 27.5 cents a mile to 28 cents a mile, and provides rules for substantiation for expenditures for ordinary and necessary expenses of transportation whether or not traveling away form home. Rev. Proc. 90-59 is superseded.

Rev. Proc. 91-69
Electronic filing; Form 1040. Participants in the electronic filing program for Form 1040, U.S. Individual Income Tax Return, are informed of their obligations to the Service. Rev. Proc. 90-62 superseded.

Rev. Proc. 91-71
Waiver of section 1504(a)(3)(A). This procedure provides that section 1504(a)(3) of the Code does not prevent members of a consolidated group that terminated under section 1.1502-75(d)(1) or section 1.1502-75(d)(3) of the regulations from being included in the acquiring or continuing group's consolidated return, if they are acquired as a result of the acquisition of the assets of the common parent of the terminating group by a nonmember corporation in certain reorganizations. Members of the terminating group must be included in the consolidated return filed by the acquiring or continuing group. Rev. Proc. 90-53 clarified and superseded.

Announcement 91-184
Revised Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, and Publication 1544, Reporting Cash Payments of Over $10,000, will be available in February 1992.

Announcement 91-185
An error in Publication 501, Exemptions, Standard Deduction, and Filing Information, and Publication 17, Your Federal Income Tax, is corrected.

On page 4 of Publication 501 and on page 16 of Publication 17, there is an incorrect statement that if you file as single you do not qualify for the earned income credit. This sentence should be deleted in both publications which have been revised for use in preparing 1991 tax returns.

For 1991 returns, taxpayers who file as single may qualify for the earned income credit if they have a qualifying child and meet the other requirements. Publication 596, Earned Income Credit, and Chapter 35 of Publication 17 have information on the new requirements.

Announcement 91-186
New Publication 946, How to Begin Depreciating Your Property, will be available for the 1992 filing season.