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.
A public hearing will be held on June 3, 1991, on proposed
regulations relating to accuracy-related penalty, penalties on income tax return
preparers, and disclosure of tax return information for purposes of quality and peer
reviews, and due to the incapacity or death of a tax return preparer.
Rev. Rul. 91-26
Employee fringe benefits; S corporations and partnerships. For
purposes of the employee fringe benefit provisions of the Code, a 2-percent shareholder
who is also an employee of an S corporation is treated like a partner of a partnership.
Employee fringe benefits paid or furnished by an S corporation to or for the benefit of
its 2-percent shareholder-employees in consideration for services rendered, are treated
for income tax purposes like partnership guaranteed payment sunder section 707(c) of the
Code. Rev. Rul. 72-596 revoked.
Temporary and proposed regulations under section 338 of the Code
relate to treatment of gain or loss on the deemed sale of affected target stock.
Final and temporary regulations under section 56 of the Code relate
to alternative minimum tax adjustments for adjusted current earnings for corporations.
An Act to extend the time for performing certain acts under the
internal revenue laws for individuals performing services as part of the Desert Shield
Operation is reproduced.
Combat zone designation. Locations in which Armed Forces of the U.S.
are and have been engaged in combat are designated.
Proposed regulations under section 56 of the Code relate to
alternative minimum tax for corporations.
A list is given of organizations now classified as private
The Service has announced that September 16, 1991, is the due date
for reporting the estate tax due with respect to a qualified domestic trust. The
transactions are to be reported on the recently issued Form 706-QDT, U. S. Estate Tax
Return for Qualified Domestic Trusts.
Rev. Rul. 91-27
Heavy vehicles; restoration. The use of a worn truck, truck trailer
or semitrailer, or tractor that has been restored to a usable condition is not subject to
tax under section 4051(a) of the Code if the cost of restoration is 75 percent or less of
the price of a comparable new vehicle. Rev. Rul. 86-130 amplified and modified.
The agreement between the U.S. and Costa Rica for the exchange of
information with respect to taxes is reproduced.
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