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 August 23, 1991, on proposed regulations relating to the
treatment of a holder of a debt instrument acquired at a premium.
A public hearing will be held on September 9, 1991, on proposed regulations relating to
the imposition of penalty for failure to comply with information reporting requirements.
A public hearing will be held on September 13, 1991, on proposed regulations relating to
the computation and characterization of income and earnings and profits under the dollar
approximate separate transactions method of accounting (DASTM).
Rev. Rul. 91-41
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 August 1991.
Rev. Rul. 91-42
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns
and discount factors are set forth for calendar year 1991 for each property and casualty
business to be used in discounting the deduction for loss reserves under section 846 of
Rev. Rul. 91-43
LIFO; price indexes; department stores. The May 1991 Bureau of Labor Statistics price
indexes are accepted for use by department stores employing the retail inventory and
last-in, first-out inventory method for valuing inventories for tax years ended on, or
with reference to, May 31, 1991.
Proposed regulations under section 1272 of the Code relate to treatment of a holder of a
debt instrument acquired at a premium.
Proposed regulations under sections 904, 954, and 985 of the Code relate to computation
and characterization of income and earnings and profits under the dollar approximate
separate transactions method of accounting (DASTM).
Rev. Proc. 91-44
Rulings and determination letters. Opinion letters may be issued for simplified employee
pensions that provide for contributions pursuant to an employee's election under section
408(k)(6) of the Code. Rev. Proc. 87-50 and Notice 87-62 modified.
Guidelines are set forth for determining, for July 1991, the weighted average interest
rate and the resulting permissible range of interest rates used to calculate current
liability for purposes of the full funding limitation of section 412(c)(7) of the Code as
amended by the Omnibus Budget Reconciliation Act of 1987.
Rev. Proc. 91-43
1991 population figures for low-income housing credit and tax-exempt bonds. Resident
populations of the various states for purposes of determining the 1991 calendar year (1)
state housing credit ceiling under section 42(h) of the Code, and (2) private activity
bond volume cap under section 146 are published.
This notice provides clarification regarding the reporting requirement for sick-pay
This announcement informs taxpayers that an instruction in Part I, line 3b of the Specific
Instructions to Form 8609 (Rev. March 1991), Low-Income Housing Credit Allocation
Certification, is incorrect. Federally subsidized buildings in high cost areas are
eligible for the increased credit under section 42(d)(5)(C) of the Code.
Supplemental information on Treasury bills for Publication 1212, List of Original Discount
Instruments, is set forth.
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