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.
SPECIAL ANNOUNCEMENTS
Announcement 91-82
A public hearing will be held on July 1, 1991, on proposed
regulations relating to taxation of fringe benefits and exclusions from gross income of
certain fringe benefits.
Announcement 91-83
A public hearing will be held on July 12, 1991, on proposed
regulations relating to requirements for investments to qualify under section 936(d)(4) of
the Code as investments in qualified Caribbean Basin countries.
INCOME TAX
T.D. 8350
INTL-88-89
Final and proposed regulations relate to requirements for
investments to qualify under section 936(d)(4) of the Code as investments in qualified
Caribbean Basin countries.
EE-42-91
Proposed regulations under sections 61 and 132 of the Code relate to
taxation of fringe benefits and exclusions from gross income of certain fringe benefits.
Fl-189-84
Proposed regulations under sections 1274 and 1275 of the Code relate
to determination of issue price in the case of certain debt instruments issued for
property.
Announcement 91-84
Various areas of the States of Kansas, Louisiana, Maine, Oklahoma,
and Texas have been declared disaster areas in which losses qualify for the special tax
treatment under section 165(i) of the Code.
EMPLOYEE PLANS
Notice 91-17
Guidance is provided for an entity that receives an IRA contribution
relating back to a prior year after the April 15 deadline from a Desert Storm participant.
The entity has a number of options for reporting such a contribution.
EXEMPT ORGANIZATIONS
Announcement 91-85
A list is given of organizations now classified as private
foundations.
TAX CONVENTIONS
Marshall Islands
The agreement between the U.S. and the Republic of the Marshall
Islands for the exchange of information with respect to taxes is reproduced.
Saint Lucia
The agreement between the U.S. and Saint Lucia for the exchange of
information with respect to taxes is reproduced.
ADMINISTRATIVE
T.D. 8349
Final regulations under sections 9006, 9008, and 9037 of the Code
relate to financing of presidential election campaigns.
GL-710-88
Proposed regulations under section 7429 of the Code relate to the
review of jeopardy levy or assessment procedures.
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