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 April 2, 1991, on proposed regulations relating to an
increase in rate of interest payable on large corporate underpayments.
Rev. Rul. 91-22
Title insurance companies. Rev. Rul. 83-174 is modified so that, in the case of a title
insurance company that does not include estimates of incurred but not reported losses in
the determination of losses incurred under section 832(b)(5) of the Code, the Service will
not apply the ruling to require a taxpayer to change its method of accounting for unearned
premiums for tax years prior to January 1, 1987. Rev. Ruls. 83-174 and 84-107 are
obsoleted with respect to tax years of title insurance companies beginning after December
Proposed regulations under section 1275 of the Code relate to certain contingent
instruments that are issued for cash or publicly traded property.
A list is given of organizations now classified as private foundations and an organization
that is not a private operating foundation.
Proposed regulations under section 4081 of the Code relate to gasohol blending tolerances
and the later blending rule.
The bilateral agreements between the U.S. and Chile,
Norway, and Pakistan providing for the reciprocal tax exemption of income from
international operation of ships and/or aircraft are set forth.
Technical amendments are made to section 602.101 of the regulations which collects and
displays the control numbers assigned to regulations by OMB under the Paperwork Reduction
Temporary and proposed regulations under section 6103 of the Code relate to disclosure of
return information to the Bureau of the Census.
Errors and omissions in Rev. Proc. 91-1, 1991-1 I.R.B. 9, dated January 7, 1991, are
Errors in temporary regulations under section 62 of the Code relating to the taxation of
and reporting and withholding on payments with respect to employee business expenses under
a reimbursement or other expense allowance arrangement are corrected and noted below.
Accordingly, the publication of the final regulations (T.D. 8324), which were the
subject of FR Doc. 90-29475, is corrected as follows:
Par. 1 On page 51689, column one, under the
"EFFECTIVE DATES" heading in the preamble, line 20, the phrase "provisions
of Subsection1.62-2(d)(3) and 1.62-", is corrected to read "provisions of
Subsections 1.62-2(d)(3)(ii) and 1.62-".
Par. 2 On page 51695, column three, in Section 1.62-2,
paragraph (m), line 16, the phrase, "Paragraphs (d)(3) and (h)(2)(i)(B) of this"
is corrected to read "Paragraphs (d)(3)(ii) and (H0(2)(i)(B) of this".
Par. 3 On page 51696, column one, under "PART
31-[AMENDED]", the instructional par. 6, and the authority citation are corrected to
read as follows:
"Par. 6. The authority citation or part 31 is revised to read as follows:
Authority: 26 U.S.C. 7805 *** Secs. 31.3121(a)-3,
31.3231(e)-3, 31.3306(b)-2, and 31.3401(a)-4 also issued under 26 U.S.C. 62."
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