Internal Revenue Bulletins  

June 17, 1991

Internal Revenue Bulletin No. 1991-24

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Notice 91-18
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 Proc. 90-41 superseded; Rev.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.

Announcement 91-86
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.

Announcement 91-87
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.

Announcement 91-88
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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