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 June 21, 1991, on proposed
regulations relating to allocation and apportionment of interest expense.
A public hearing will be held on June 28, 1991, on proposed
regulations regarding returns relating to cash in excess of $10,000 received in a trade or
A public hearing will be held on July 8, 1991, on proposed
amendments to final regulations relating to the limitations on percentage depletion in the
case of oil and gas wells.
Rev. Rul. 91-35
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other
sections of the Code, tables set forth the rates for June 1991.
Final and proposed amendments to final regulations under sections
612, 613, 613A, 702, 703, and 705 of the Code relate to limitations on percentage
depletion in the case of oil and gas wells.
This notice clarifies the discussion in the preamble to proposed
section 1.108-2 concerning the scope of regulations to be issued on discharge of
indebtedness income in certain nonrecognition transactions.
Proposed regulations, PS-107-88, 1990-50 I.R.B. 10, relating to
sections 167 and 168 of the Code are withdrawn.
Proposed regulations under section 60511 of the Code regarding
returns relating to cash in excess of $10,000 received in a trade or business.
A list is provided of organizations that no longer qualify as
organizations contributions to which are deductible under section 170 of the Code.
Rev. Proc. 91-22A
Correction to Rev. Proc. 91-22. This procedure corrects Rev. Proc.
91-22 by substituting zip code 20044 for the zip code stated in the address in paragraph
13 of Section 5.
Rev. Proc. 91-27A
Correction to Rev. Proc. 91-27. This procedure corrects Rev. Proc.
91-27 by substituting zip code 20044 for the zip code stated in the address in the last
question on the "Checklist".
Rev. Proc. 91-32
Magnetic media filing; Form 1040NR. Participants in the magnetic
media filing program for Form 1040NR, U.S. Nonresident Alien Income Tax Return, are
informed of their obligations to the Service, taxpayers, and other participants.
Final regulations under section 6326 of the Code relate to
administrative appeal of the erroneous filing of notice of federal tax lien.
Proposed regulations under section 6332 of the Code relate to the
21-day holding period for bank accounts subject to levy.
Errors in T.D. 8338, Limitation on Foreign Tax Credit for Foreign
Oil and Gas Taxes, are corrected.
The Service has developed Schedule A (Form 720), Excise Tax
Liability (April 1991). The form will soon be available and must be used for second
quarter Forms 720.
The March 1991 revision of Form 2848, Power of Attorney and
Declaration: of Representative, and new Form 8821, Tax Information Authorization, are now
available and must be used after July 1, 1991. Form 2848-D, Tax Information Authorization
and Declaration of Representative, is obsolete.
Form 2848, Power of Attorney and Declaration of Representative, has information
Authorization and Declaration of Representative, is obsolete. Also, Form 2848 must now be
used instead of Form 2848-D to grant unenrolled return preparers the authority to
represent taxpayers, although their practice before the IRS is still limited.
New Form 8821, Tax Information Authorization, may now be used in place of Form 2848-D
only to authorize disclosure of certain confidential tax information.
Existing authorization granted by previously filed Forms 2848 and 2848-D remain in
effect. The March 1991 revision of Form 2848 and new Form 8821 are now available and must
be used for new authorizations after July 1, 1991. The forms may be ordered by calling
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