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. 91-25
LIFO; price indexes; department stores. The January 1991 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, January 31, 1991.

T.D. 8338
Final regulations under section 907 of the Code relate to limitation of foreign tax credit for foreign oil and gas taxes.

FI-104-90
Proposed regulations under section 832 of the Code relate to treatment of salvage and reinsurance.

INTL-952-86
Proposed regulations under section 861 of the Code relate to allocation and apportionment of interest expense for purposes of computing taxable income from sources within and without the U.S.

INTL-116-90
Proposed regulations under section 861 of the Code relate to allocation of charitable contributions.

EMPLOYEE PLANS

Announcement 91-54
The Service will begin to issue letters approving M&P, regional prototype, and volume submitter specimen defined benefit and target benefit plans on April 15, 1991.

ADMINISTRATIVE

Announcement 91-55
An error in Schedule F, Losses Incurred, of Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return, is corrected.

Announcement 91-56
Errors in T.D. 8331, Foreign Base Oil Company Oil Related Income, are corrected.

Summaries of Disciplinary Actions
The Office of the 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 range of the summaries.