Internal Revenue Bulletins  

March 11, 1991

Internal Revenue Bulletin No. 1991-10

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.


Announcement 91-33
A public hearing will be held on April 8, 1991, on proposed regulations regarding the tax on transportation by water.


Rev. Rul. 91-18
Low income housing credit; satisfactory bond; "bond factor" amounts for January, February, and March 1991. This revenue ruling provides the bond factor amounts to be used by taxpayers that dispose of qualified low-income buildings or interests therein during the months of January, February, or March 1991.


Announcement 91-36
A list is given of organizations now classified as private foundations.


Rev. Rul. 91-19
Definition of net earnings from self-employment. Amounts paid to commercial fishing boat owners and operators and crew members as compensation for losses suffered because of alleged negligence are includible in net earnings form self-employment for purposes of the Self-Employment Contributions Act. The Service will not follow the decision in Newberry v. Commissioner, 76 T.C. 441 (1981).


Rev. Proc. 91-19
Penalties; substantial understatement. Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under section 6662(d) of the Code.

Rev. Proc. 91-20
Religious order determination. This procedure sets forth guidelines to aid in determining whether an organization is a religious order for federal employment tax purposes.

T.D. 8333

Temporary and proposed regulations under sections 6721 through 6724 of the Code relate to the imposition of penalties for failure to comply with information reporting requirements and the waiver of these penalties due to reasonable cause.

Notice 91-9
Guidance is provided with respect to certain debt instruments providing for contingent payments.

Pub. L. 101-624
Provisions from the "Food, Agriculture, Conservation, and Trade Act of 1990" that relate to the Internal Revenue Code are reproduced.

Del. Order 112 (Rev. 10)
This order redelegates authority to sign employee plans adverse, modification or revocation determination letters to Chief, Technical/Review Staff. Del. Order 112 (Rev. 10) superseded.

Del. Order 237
This order relates to authorization given to abate certain first tier chapter 42 excise taxes in substantial amounts.

Announcement 91-34
The October 1990 revision of Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, its instructions, and Schedules M, N, and O are available.

Announcement 91-35
Deposits of Employment Taxes; Correction (IA-28-90)

AGENCY: Internal Revenue Service,Treasury
ACTION: Correction to notice of proposed rulemaking.
SUMMARY: This document contains corrections to the notice of proposed rulemaking (IA-28-90), which was published on Friday, January 4, 1991, (56 FR 395) [1991-5 I.R.B. 38]. These proposed regulations relate to the deposit of Federal employment taxes (including railroad retirement taxes.)
FOR FURTHER INFORMATION CONTACT: Vincent G. Surabian (202) 566- 5985 (not a toll-free number).


The notice of proposed rulemaking that is the subject of this correction, which was originally adopted on January 13, 1959, by T.D. 6354 and reflected in Sec. 31.6302(c)-1 of the Employment Tax Regulations was amended several times thereafter. That section currently sets forth a methodology for determining a deposit obligation based on an employer's undeposited FICA and withheld income taxes at the close of a deposit period. Regulation Sec. 31.6302(c)-2 was originally adopted on December 20, 1960, by T.D. 6516 and amended several times thereafter. That section provides similar rules with respect to railroad retirement taxes. Section 226 of the Railroad Retirement Solvency Act of 1983, Pub. L. No. 98-76, 97 Stat. 411, provides that the times for making deposits prescribed under section 6302 of the Internal Revenue Code with respect to railroad retirement taxes shall be the same as the times prescribed for FICA and withheld income taxes.

Need for Correction
As published, the proposed regulations contain typographical errors that, if not corrected, might cause confusion to taxpayers and practitioners.

Correction of Publication
Accordingly, the publication of the proposed regulations (IA- 28-90) which was subject of FR Doc. 91-6, is corrected as follows:

1. On page 396, third column, in Sec. 31.6302(c)-1(a)(1)(ii)(b), under Example 2, line 10, the language "with respect to wages paid is $2,800. Since D" is corrected to read, "with respect to wages paid is $2,800. Since E."

2. On page 397, second column, in Sec. 31.6302(c)-1(a)(1)(ii)(d), line 1, the language "1(a)(1)(ii)-(c), and later within the same" is corrected to read "1(a)(1)(ii)(c), and later, within the same".

Previous | Next


You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.


You can search either the entire GAO Reports section, or all of UncleFed 's Tax*Board. For a more focused search, put your search word(s) in quotes.

1991 Weekly IRBs | IRS Bulletins Main | Home