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 October 2, 1991, on proposed
regulations relating to the qualification requirements of nuclear decommissioning reserve
A public hearing will be held on October 31, 1991, on proposed
regulations relating to one class of stock requirement.
Rev. Rul. 91-47
Discharge of indebtedness. This ruling describes the circumstances
under which a debtor realizes discharge of indebtedness income when a person unrelated to
a debtor forms or avails of a corporation to acquire the debtor's indebtedness and shortly
thereafter sells all the corporation's stock to the debtor.
Rev. Rul. 91-48
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other
sections of the Code, tables set forth the rates for September 1991.
Rev. Rul. 91-49
LIFO; price indexes; department stores. The June 191 Bureau of Labor
Statistics price indexes are accepted for use by department stores employing the retail
inventory and last-in, first-out inventory methods for valuing inventories for tax years
ended on, or with reference to, June 30, 1991.
Proposed regulations under section 1361 of the Code relate to the
one class of stock requirement.
Proposed regulations under section 468A of the Code relate to
qualification requirements of nuclear decommissioning reserve funds.
Temporary and proposed regulation under section 4682 of the Code
relate to floor stocks tax on chemicals that deplete the ozone layer.
Rev. Proc. 91-52
Application of Federal tax deposits. The Service clarifies and
amplifies the introductory language and Example 4 in Section 111.04 of Rev. Proc. 90-58
and sets forth the manner in which the failure-to-deposit penalty will be applied in that
factual situation. Rev. Proc. 90-58 clarified and amplified.
The Tax Counseling for the Elderly (TCE) application packages are
available from the Service at this time.
Taxpayers seeking an automatic extension next year will again file
Form 4868 by April 15, 1992.
Taxpayers who qualify for the earned income tax credit can get part
of their 1991 tax refund now.
Errors in T.D. 8352, 1991-28 I.R.B. 4, relating to limitation on
corporate net operating loss carryforwards, capital losses and excess credits, are
Errors in T.D. 8354, 1991-30 I.R.B. 4, relating to membership in
retirement systems for state and local government employees, are corrected.
Errors in INTL-870-89, 1991-29 I.R.B. 19, relating to earnings
stripping, are corrected.
An error in INTL-29-91, 1991-31 I.R.B. 38, relating to computation
and characterization of income and earnings and profits under the dollar approximate
separate transactions method of accounting (DASTM), is corrected.
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