Internal Revenue Bulletins  

January 14, 1991

Internal Revenue Bulletin No. 1991-2

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 91-4
A public hearing will be held on February 11, 1991, on proposed regulations relating to financing of presidential election campaigns.

Announcement 91-5
A public hearing will be held on February 15, 1991, on proposed regulations relating to the one class of stock requirement for a small business corporation.


INCOME TAX

T.D. 8324
EE-8-89

Final, temporary, and proposed regulations under section 62 of the Code relate to employee business expense reimbursements and allowances.

Announcement 91-6
An error in proposed regulations under sections 167 and 168 of the Code relating to certain public utility ratemaking procedures and adjustments which are to be treated as inconsistent with the normalization rules for utilities filing consolidated federal income tax returns (PS-107-88, 1990-50 I.R.B. 10) is corrected.

Announcement 91-7
An error in temporary regulations under section 469 of the Code relating to passive activity losses and credits (T.D. 8318, 1990-50 I.R.B. 4) is corrected.


ADMINISTRATIVE

Rev. Proc. 91-6
Areas in which advance rulings will not be issued; Associate Chief Counsel (International). Listed are those areas of the Code under the jurisdiction of the Associate Chief Counsel (International) in which the Service will not issue advance rulings or determination letters. Rev. Proc. 90-6 superseded.

T.D. 8323
Temporary and final regulations under section 6045 of the Code relate to information reporting on real estate transactions.

T.D. 8325
IA- 110-90

Temporary and proposed regulations under section 6621 of the Code relate to an increase in the rate of interest payable on large corporate underpayments.

IA-74-90
Proposed regulations under sections 9006, 9008, and 9037 of the Code relate to financing of presidential election campaigns.


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