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.
Rev. Rul. 91-1
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 January 1991.
Section 4980 of the Code as amended by the Omnibus Budget
Reconciliation Act of 1990 (Public Law 101-508), increased the rate of excise tax on the
reversion of pension plan assets to an employer.
Rev. Proc. 91-1
Rulings; determination letters; closing agreements; Associate Chief
Counsel (Technical). Revised procedures are provided for issuing rulings, determination
letters, and information letters, and for entering into closing agreements on specific
issues under the jurisdiction of the Associate Chief Counsel (Technical). Rev. Proc. 90-1
superseded. Bulletin No. 1991-1 January 7, 1991
Rev. Proc. 91-2
Technical advice to the District Directors and Chiefs, Appeals
Offices; Associate Chief Counsel (Technical). Revised procedures are provided for
furnishing technical advice to District Directors and Chiefs, Appeals Offices, in areas
under the jurisdiction of the Associate Chief Counsel (Technical). Taxpayers rights when
such advice has been requested are also set forth. Rev. Proc. 90-2 superseded.
Rev. Proc. 91-3
Update of Rev. Proc. 90-3; areas in which advance rulings will not
be issued. This revenue procedure updates Rev. Proc. 90-3, as amplified and modified by
subsequent revenue procedures, to provide a revised list of these areas of the Internal
Revenue Code under the jurisdiction of the Associate Chief Counsel (Technical) relating to
issues in which the Service will not issue advance rulings or determination letters. Rev.
Procs. 90-3, 90-3A, 90-33, 90-35, 90-40, and 90-54 superseded. Rev. Proc. 90-56 superseded
Two changes should be made to the 1990 Publication 17, Your Federal
New Publication 944, Tax Information for Those Affected by Operation
Desert Shield, is now available.
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