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.

Rev. Rul.91-36
Rate reductions and nonrefundable credits. Rate reductions or nonrefundable credits received by a customer of an electric utility company who agrees to participate in energy conservation programs are not includible in the customer's gross income under section 61 of the Code.

Rev. Rul. 91-37
Low-income housing credit; satisfactory bond; "bond factor" amounts for April, May, and June 1991. This ruling announces the monthly "bond factor" amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the months of April, May, and June 1991.

Rev. Rul. 91-38
Low-income housing credit. This ruling answers 12 frequently asked questions about the low-income housing credit provisions of section 42 of the Code.

ADMINISTRATIVE

Rev. Proc. 91-37
Refund offset program; magnetic tape reporting. Requirements and conditions are set forth for filing pre-offset address request, annual certifications, weekly update and agency address records on magnetic tape for federal debts eligible for the Federal Income Tax Refund Offset Program. Rev. Proc. 89-25 superseded.

Del. Order 130 (Rev. 3)
This order enables the Assistant Commissioner (Examination) to grant permission to taxpayers for approval to use an alternative method in accordance with section 48.4071-2(b) of the regulations. Del. Order 130 (Rev. 2) superseded.

Announcement 91-93
Errors in Del. Order 42 (Rev. 24), published in 1991-20 I.R.B. 24, dated May 20, 1991, relating to fixing the period of limitations involving partnerships and S corporations items, are corrected.

Announcement 91-94
An error in T.D. 8342, Extension of Time for Making Elections, published in 1991-17 I.R.B. 5, dated April 29, 1991, is corrected.