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 September 24, 1991 on proposed
regulations relating to the discounting of unpaid losses of insurance companies.
The IRS Martinsburg Computing Center will be conducting a series of
information reporting seminars. A schedule of seminar sites, dates, and telephone numbers
of the IRS offices closest to the sites, is set forth.
Rev. Rul. 91-39
Federal rates; adjusted federal rates; adjusted federal long-term
exempt 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 July 1991.
Rev. Rul. 91-40
LIFO; price indexes; department stores. The April 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, April 30, 1991.
Proposed regulations under section 846 of the Code relate to
discounting of unpaid losses of insurance companies.
Proposed regulations under section 166 of the Code relate to
conclusive presumption of worthlessness for debts of banks based on conformity between
regulatory and tax accounting.
A list is given of organizations now classified as private
Proposed regulations under 26 CFR Part 156 relate to gain or other
income realized by any person on receipt of greenmail.
Rev. Proc. 91-39
Permission to discontinue filing consolidated returns. This
procedure provides additional time for consolidated groups to apply for permission to
discontinue filing consolidated returns. It also states that until a consolidated group
has received permission, it must continue filing consolidated returns. Rev. Proc. 91-11
modified and clarified.
Guidelines are hereby given of the conduct of the Service's computed
matching programs in accordance with various provisions of section 6103 of the Code.
Treasury Directive 15-42 (May 1, 1991)
This directive delegates to the Commissioner investigatory, seizure
and forfeiture authority under the Money Laundering Control Act of 1986, P.L. 99-570,
subtitle H (October 27, 1986), as amended. Treasury Directive 15-42 (October 6,1988)
Errors in Fl-59-89, 1991-20 I.R.B. 31, relating to proceeds of bonds
used for reimbursement are corrected.
Errors in INTL-939-86, 1991-19 I.R.B. 24, relating to insurance
income of a controlled foreign corporation for taxable years beginning after December 31,
1986, are corrected.
The Service has established an Information Reporting Program (IRP)
Advisory Committee primarily to provide an organized public forum for discussion of
relevant information reporting issues between the officials of the Service and
representatives of the payer community.
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