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 16, 1991, on proposed
regulations relating to a method of accounting for certain returns of magazines,
paperbacks, or records.
A public hearing will be held on November 20, 1991, on proposed
regulations relating to the capitalization of interest.
Rev. Rul. 91-50
Interest rates; underpayments and overpayments. The rate of interest
determined under section 6621 of the Code for the calendar quarter beginning October 1,
1991, will remain at 9 percent for overpayments, 10 percent for underpayments, and 12
percent for large corporate underpayments.
Proposed regulations under sections 263A and 266 of the Code relate
to capitalization of interest.
Rev. Proc. 91-53
Puerto Rico and possession tax credit; change of election.
Procedures are provided for changing from the cost sharing method to the profit split
method or the method permitted under section 936(h)(1) through (h)(4) of the Code for all
applicable taxable years beginning after December 31, 1986. Notices 87-27, 88-97, 89-82
and Rev. Procs. 89-61, 90-50 modified.
Rev. Proc. 91-54
Areas in which advance rulings will be issued. The Service has the
discretion to issue advance rulings on significant subissues that must be resolved to
determine whether section 351 or 368(a)(1)(B) of the Code apply to certain holding company
formations and whether a transaction is a reorganization under section 368(a)(1)(F). Rev.
Proc. 91-3 modified.
A typographical error in Announcement 91-124, 1991-34 I.R.B. 36, is
Errors in T.D. 8353, 1991-28 I.R.B. 7, relating to information that
must be reported and records that must be maintained by certain corporations, are
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