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 ANNOUNCEMENT

Announcement 91-103
A public hearing will be held on September 25, 1991, on proposed regulations relating to the payment of excessive deductible interest that is tax exempt (or partially tax exempt) in the hands of a related person ("earnings stripping").

Ct. D. 2052
Losses; income from discharge of indebtedness. Tax-deductible losses were realized when mortgage interests were exchanged with another lender. Also, early withdrawal penalties collected were not excludable from income. Centennial Savings Bank FSB.

Ct. D. 2053
Properties exchanged; losses. A tax-deductible loss was realized because the properties exchanged were materially different. Cottage Savings Association.

INTL-870-89
Proposed regulations under section 163(j) of the Code relate to the payment of excessive deductible interest that is tax exempt (or partially tax exempt) in the hands of a related person ("earnings stripping").

EMPLOYEE PLANS

Notice 91-22
The excise tax described in section 4974 of the Code imposed as a result of the failure to timely make required beginning distributions on April 1, 1991, from IRAs in certain credit unions and banks chartered by the State of Rhode Island and closed by its Governor on January 1, 1991, may be waived.

EXEMPT ORGANIZATIONS

Announcement 91-105
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

GL-706-88
Proposed regulations relate to the civil cause of action under section 7432 of the Code for failure to release a lien under section 6325.

GL-707-88
Proposed regulations under sections 7433 of the Code relate to civil cause of action for unauthorized collection actions.

Announcement 91-104
A new revision of Form 5310, Application for Determination Upon Termination; Notice of Merger, Consolidation, or Transfer of Plan Assets or Liabilities; Notice of Intent To Terminate, and Form 6088, Distributable Benefits from Employee Pension Benefit Plans, will be issued later this year.

Summaries of Disciplinary Actions
The Office of Director of Practice sets forth summaries of matters concerning the professional conduct of those who represent taxpayers before the Internal Revenue Service. The Service invites comments on the format and informational content of the summaries and on their range of subject matter.