Internal Revenue Bulletins  

April 15, 1991

Internal Revenue Bulletin No. 1991-15

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 91-57
A public hearing will be held on June 3, 1991, on proposed regulations relating to accuracy-related penalty, penalties on income tax return preparers, and disclosure of tax return information for purposes of quality and peer reviews, and due to the incapacity or death of a tax return preparer.


Rev. Rul. 91-26
Employee fringe benefits; S corporations and partnerships. For purposes of the employee fringe benefit provisions of the Code, a 2-percent shareholder who is also an employee of an S corporation is treated like a partner of a partnership. Employee fringe benefits paid or furnished by an S corporation to or for the benefit of its 2-percent shareholder-employees in consideration for services rendered, are treated for income tax purposes like partnership guaranteed payment sunder section 707(c) of the Code. Rev. Rul. 72-596 revoked.

T.D. 8339

Temporary and proposed regulations under section 338 of the Code relate to treatment of gain or loss on the deemed sale of affected target stock.

T.D. 8340
Final and temporary regulations under section 56 of the Code relate to alternative minimum tax adjustments for adjusted current earnings for corporations.

Pub. L.102-2
An Act to extend the time for performing certain acts under the internal revenue laws for individuals performing services as part of the Desert Shield Operation is reproduced.

E.O. 12744
Combat zone designation. Locations in which Armed Forces of the U.S. are and have been engaged in combat are designated.

Proposed regulations under section 56 of the Code relate to alternative minimum tax for corporations.


Announcement 91-59
A list is given of organizations now classified as private foundations.


Announcement 91-58
The Service has announced that September 16, 1991, is the due date for reporting the estate tax due with respect to a qualified domestic trust. The transactions are to be reported on the recently issued Form 706-QDT, U. S. Estate Tax Return for Qualified Domestic Trusts.


Rev. Rul. 91-27
Heavy vehicles; restoration. The use of a worn truck, truck trailer or semitrailer, or tractor that has been restored to a usable condition is not subject to tax under section 4051(a) of the Code if the cost of restoration is 75 percent or less of the price of a comparable new vehicle. Rev. Rul. 86-130 amplified and modified.


Costa Rica
The agreement between the U.S. and Costa Rica for the exchange of information with respect to taxes is reproduced.

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