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 August 1, 1991 proposed regulations
relating to allocation of charitable contributions.
Guidelines are set forth for determining, for March, April, May, and
June 1991, the weighted average interest rate and the resulting permissible range of
interest rates used to calculate current liability for purposes of the full funding
limitation of section 412(c)(7) of the Code as amended by Omnibus Budget Reconciliation
Act of 1987.
Starting July 1, 1991, the Actuarial Resolutions Program will allow
resolution of cases now under examination with respect to actuarial assumptions and
methods used in determining pension deductions. Under the program, the Service will waive
all excise tax and additions to tax arising out of the proposed adjustment to the pension
deduction, for the years under examination.
Final regulations under 26 CFR Parts 42 and 602 relate to the floor
stocks taxes on gasoline, diesel fuel, and aviation fuel held on December 1, 1990.
Rev. Proc. 91-34
Mortgage revenue bonds; mortgage credit certificates; average annual
mortgage originations. A list is set forth of the average annual aggregate principal
amount of mortgages executed during the calendar years 1987, 1988, and 1989 for each
state, the District of Columbia, Guam, Puerto Rico, and the Virgin Islands to assist
issuers of mortgage revenue bonds and mortgage credit certificates in determining whether
the required portion of loans are made available in targeted areas as described in section
143(h) of the Code. Rev. Proc. 89-60 obsoleted.
Rev. Proc. 91-35
Qualified mortgage bonds; mortgage credit certificates; national
median gross income. Guidance is provided concerning the U.S. and area median income
figures that are to be used by issuers of qualified mortgage bonds, as defined in section
143(a) of the Code, and issuers of mortgage credit certificates, as defined in section
25(c), in computing the housing cost/income ratio described in section 143(f)(5). Rev.
Proc. 90-25 obsoleted.
Rev. Proc. 91-36
Reproduction of forms, Forms 1096, 1098, 1099 series, 5498, and
W-2G. Requirements are set forth for reproducing paper substitutes for Forms 1096 1098,
1099 series, 5498, and W-2G, and for furnish- ing substitute statements to form
recipients. Rev. Proc. 90-44 superseded.
Statement of Procedural Rules
Amendments to the Conference and Practice Requirements contained in
the Statement of Procedural Rules concerning powers of attorney required for
representation of taxpayers before the Service.
A procedure for automatically making or revoking a section 461(c)
election for the ratable accrual of real property taxes will be provided in conjunction
with the final section 461(h) regulations.
The Service announces proposed revisions to Form 3115, Application
for Change in Accounting Method, and invites interested members of the public to submit
comments on the revised form.
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