Internal Revenue Bulletins  

February 25, 1991

Internal Revenue Bulletin No. 1991-8

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Announcement 91-27
A public hearing will be held on April 8, 1991 on proposed regulations relating to the operation of sections 382 and 383 of the Code with respect to consolidated returns, the limitations of net operating loss carryforwards and certain built-in losses following an ownership change, and deductions and losses of members using consolidated returns.


Rev. Rul. 91-13
LIFO; price indexes; department stores. The November 1990 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, November 30, 1990.

Notice 91-6
An error in final regulations T.D. 8321, 1990-53 I.R.B. 12, is corrected.

Notice 91-7
An error in proposed regulations IL-868-89, 1990-53 I.R.B. 45, is corrected.

Proposed regulations under section 1502 of the Code relate to the operation of sections 382 and 383 with respect to consolidated groups.

Proposed regulations relate to the application of section 382 of the Code in short taxable years and with respect to controlled groups.

Proposed regulations and withdrawal of previous proposed regulations under section 1502 of the Code relate to limitations on the use of certain losses and deductions.

Proposed regulations under section 42 of the Code relate to low-income housing credit.


Announcement 91-25
Certain low-income housing forms are being revised to reflect tax law changes made by the Revenue Reconciliation Act of 1990.

Announcement 91-26
An error to the 1990 Form 6765, Credit for Increasing Research Activities, is corrected.

Announcement 91-28
The February 1991 revision of Form W-8, Certificate of Foreign Status, is now available.

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