Internal Revenue Bulletins  

September 9, 1991

Internal Revenue Bulletin No. 1991-36

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.


Notice 91-28
The effective date of proposed regulations on "reimbursement bonds" is postponed from September 8, 1991, until a date not prior to the date that is 30 days after the date of publication of final regulations on "reimbursement bonds."

T.D. 8357
Final regulations under section 401 of the Code relate to certain cash or deferred arrangements (CODAs) and employee and matching contributions under employee plans.


Notice 91-29
Guidelines are set forth for determining, for August 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 the Omnibus Budget Reconciliation Act of 1987.


Announcement 91-134
A list is given of organizations now classified as private foundations.


Announcement 91-133
The Fourth Annual Institute on Current Issues in International Taxation, cosponsored by The George Washington University, will be held December 12 and 13 at the J.W. Marriott Hotel in Washington, D.C.

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