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. 91-20
Interest rates; underpayments and overpayments. The rate of interest
determined under section 6621 of the Code for the calendar quarter beginning April 1,
1991, will be 9 percent for overpayments, 10 percent for underpayments, and 12 percent for
large corporate underpayments.
Rev. Rul. 91-21
Creditable taxes paid to Brazil. Guidance for determining the amount
of income tax paid to Brazil prior to March 1986 for purposes of the direct credit under
section 901 of the Code or the deemed paid credit under section 902 is provided.
Guidance is provided regarding effective dates for certain rules in
the proposed regulations under section 461(h) of the Code, which treat payment as economic
performance for certain liabilities and which allow the adoption of the recurring item
A list is provided of organizations that no longer qualify as
organizations contributions to which are deductible under section 170 of the Code.
Railroad Retirement; rate determination; quarterly.
Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c)
of the Code shall be twenty-six cents for the quarter beginning April 1, 1991.
Rev. Proc. 91-21
Insurance companies; discounting unpaid losses claims-made basis.
Guidance is provided to insurance companies regarding an election to apply "Composite
Schedule P" discount factors to unpaid losses on claims-made medical malpractice and
similar liability business for purposes of discounting unpaid losses under section 846 of
Rev. Proc. 91-22
Advance pricing agreement. This procedure tells how to secure an
advance pricing agreement from the Office of the Associate Chief Counsel (International)
covering the prospective determination and application of transfer pricing methodologies
for certain international transactions of foreign or domestic taxpayers. Rev. Proc. 90-17
supplemented; Rev. Proc. 91-23 amplified.
Rev. Proc. 91-23
Competent authority. Procedures are set forth concerning requests
for assistance of the U.S. competent authority in resolving instances of taxation in
contravention of the provisions of an income, estate or gift tax treaty to which the U.S.
is a party. Rev. Procs. 77-16 and 82-89 superseded; Rev. Procs. 65-17, 65-17 Amendment I,
65-17 Amendment II, 70-23, 71-35, 72-48, and 72-53 modified; Rev. Ruls. 72-437, 76-508,
and 82-80 modified.
Rev. Proc. 91-24
Rev. Proc. 65-17 relief. This procedure provides that where the
allocation issue under section 482 of the Code involves a country with which the U.S. has
an income tax treaty in force which has a mutual agreement procedure article, Rev. Proc.
65-17 relief is available only in conjunction with a request for competent authority
assistance made pursuant to Rev. Proc. 91-23, Rev. Proc. 65-17, and Rev. Rul. 82-80
Del. Order 113
This order is revised to redelegate authority to sign exempt
organizations adverse, modification or revocation determination letters to Chief,
The "differential earnings rate" under section 809 of the
Code is tentatively determined for taxable year 1990 together with the "recomputed
differential earnings rate" for 1989.
The Service changed its position on the taxation of interest on
dividends left on deposit with the Department of Veterans Affairs. The 1990 publications
regarding this position are corrected.
Errors in Publication 17, Your Federal Income Tax, and in
Publication 525, Taxable and Nontaxable Income, are corrected as follows:
Publication 17, Your federal Income Tax, and Publication 525, Taxable and Nontaxable
Income, contain a table, based on age, used to figure the cost of employer-provided group
term life insurance coverage in excess of $50,000. This table is found on page 42 of
Publication 17 (1990 edition) and on page 7 of Publication 525 (1990 edition). It is
illustrated under Reg. 1.79-3(d)(2) and stops at age 60 and older. This table is
Temporary Reg. 1.79-3T added a new table, effective for tax years beginning after
December 31, 1988. This new table shows two additional age brackets with a different
dollar amount for each bracket. A taxpayer who is 65 or older could report an incorrect
amount by use of the obsolete table in Publication 17 or Publication 525. These taxpayers
can find the correct cost of excess group term life insurance coverage to include in
income by using the following excerpt from the correct table:
60 through 64 ....................$1.17
65 through 69 ....................$2.10
70 and over ......................$3.76
Errors in Publication 505, Tax Withholding and Estimated Tax, are
Publication 924, Reporting of Real Estate Transactions to IRS, is
Publication 1542, Per Diem Rates (For Travel Within Continental
United States), will soon be available.
Guidance is provided for computation of the income tax deduction for
the generation-skipping transfer (GST) tax paid by beneficiaries of GST trusts.
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