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.
The cost-of-living adjustments applicable to dollar limitations on
benefits under qualified defined benefit pension plans and to other provisions affecting
such plans are set forth.
Rev. Proc. 91-33
Information returns; magnetic media reporting. Specifications are
set forth for filing 1991 Forms 1098, 1099 series, 5498, and W-2G on magnetic tape, tape
cartridge, 51/4 inch diskette, 31/2 inch diskette, electronic filing, and 8 inch diskette.
Rev. Proc. 90-41 superseded; Rev. Procs. 86-31 and 90-43 obsoleted.
The synopsis and headnote of Rev. Rul. 91-32, 1991-20 I.R.B., dated
May 20, 1991, are corrected. That revenue ruling deals with certain gains or losses of
certain foreign partners.
Errors in proposed regulations PS-39-89, 1991-18 I.R.B. 16, relating
to the treatment of self-charged items of income and expense for purposes of applying the
limitations on passive activity losses and passive activity credits, are corrected.
Errors in T.D. 8337, 1991-13 I.R.B. 4, relating to allocation and
apportionment of deduction for state income taxes, are corrected.
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