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 91-75
A public hearing will be held on June 21, 1991, on proposed regulations relating to allocation and apportionment of interest expense.

Announcement 91-76
A public hearing will be held on June 28, 1991, on proposed regulations regarding returns relating to cash in excess of $10,000 received in a trade or business.

Announcement 91-77
A public hearing will be held on July 8, 1991, on proposed amendments to final regulations relating to the limitations on percentage depletion in the case of oil and gas wells.

INCOME TAX

Rev. Rul. 91-35
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for June 1991.

T.D. 8348
PS-5-91
Final and proposed amendments to final regulations under sections 612, 613, 613A, 702, 703, and 705 of the Code relate to limitations on percentage depletion in the case of oil and gas wells.

Notice 91-15
This notice clarifies the discussion in the preamble to proposed section 1.108-2 concerning the scope of regulations to be issued on discharge of indebtedness income in certain nonrecognition transactions.

Notice 91-16
Proposed regulations, PS-107-88, 1990-50 I.R.B. 10, relating to sections 167 and 168 of the Code are withdrawn.

IA-117-90
Proposed regulations under section 60511 of the Code regarding returns relating to cash in excess of $10,000 received in a trade or business.

Announcement 91-81
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.

ADMINISTRATIVE

Rev. Proc. 91-22A
Correction to Rev. Proc. 91-22. This procedure corrects Rev. Proc. 91-22 by substituting zip code 20044 for the zip code stated in the address in paragraph 13 of Section 5.

Rev. Proc. 91-27A
Correction to Rev. Proc. 91-27. This procedure corrects Rev. Proc. 91-27 by substituting zip code 20044 for the zip code stated in the address in the last question on the "Checklist".

Rev. Proc. 91-32
Magnetic media filing; Form 1040NR. Participants in the magnetic media filing program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are informed of their obligations to the Service, taxpayers, and other participants.

T.D. 8347
Final regulations under section 6326 of the Code relate to administrative appeal of the erroneous filing of notice of federal tax lien.

GL-172-89
Proposed regulations under section 6332 of the Code relate to the 21-day holding period for bank accounts subject to levy.

Announcement 91-78
Errors in T.D. 8338, Limitation on Foreign Tax Credit for Foreign Oil and Gas Taxes, are corrected.

Announcement 91-79
The Service has developed Schedule A (Form 720), Excise Tax Liability (April 1991). The form will soon be available and must be used for second quarter Forms 720.

Announcement 91-80
The March 1991 revision of Form 2848, Power of Attorney and Declaration: of Representative, and new Form 8821, Tax Information Authorization, are now available and must be used after July 1, 1991. Form 2848-D, Tax Information Authorization and Declaration of Representative, is obsolete.

Form 2848, Power of Attorney and Declaration of Representative, has information Authorization and Declaration of Representative, is obsolete. Also, Form 2848 must now be used instead of Form 2848-D to grant unenrolled return preparers the authority to represent taxpayers, although their practice before the IRS is still limited.

New Form 8821, Tax Information Authorization, may now be used in place of Form 2848-D only to authorize disclosure of certain confidential tax information.

Existing authorization granted by previously filed Forms 2848 and 2848-D remain in effect. The March 1991 revision of Form 2848 and new Form 8821 are now available and must be used for new authorizations after July 1, 1991. The forms may be ordered by calling 1-800-829-3676.