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 91-63
A public hearing will be held on May 20, 1991, on proposed regulations relating to membership in a retirement system for employees of state and local government entities.

Announcement 91-64
A public hearing will be held on August 8, 1991, relating to the election to expense certain depreciable business assets.

INCOME TAX

Rev. Rul. 91-28
LIFO; price indexes; department stores. The February 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, February 28,1991.

Notice 91-12
The inflation adjustment factor and reference price are set forth for the calendar year 1990 as required by section 29 of the Code.

PS-52-88
Proposed regulations under section 179 of the Code relate to election to expense certain depreciable business assets.

Announcement 91-66
Various areas of the States of California, Georgia, Indiana, Kentucky, Mississippi, New York, and Washington have been declared disaster areas in which losses qualify for the special tax treatment under section 165(i) of the Code.

Announcement 91-67
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.

EMPLOYMENT TAXES

EE-20-91
Proposed regulations under section 3121 of the Code relate to membership in a retirement system for employees state and local government entities.

ADMINISTRATIVE

Rev. Proc. 91-26
Rev. Proc. 91-23 clarified. This procedure clarifies Rev. Proc. 91-23 as it relates to the procedures for requesting competent authority assistance when the case is either pending in a U.S. court or has been designated for litigation.

T.D. 8342
IA-26-90
Temporary and proposed regulations under section 301.9100-1T of the regulations relate to extension of time for making elections.

Notice 91-13
An error in T.D. 8250, published in 1989-1 C.B. 301, is corrected.

Announcement 91-65
An error in Announcement 91-55, published in 1991-14 I.R.B. 37, is corrected.