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 November 22, 1991, on proposed
regulations relating to transfers of stock or securities by U.S. persons to foreign
corporations, and foreign liquidations and reorganizations.
A public hearing will be held on November 25, 1991, on proposed
regulations relating to gasoline excise tax.
Rev. Rul. 91-51
Limited partnerships. The State of Georgia is added to the list of
states that have enacted legislation that corresponds to the Uniform Limited Partnership
Act (ULPA) for purposes of section 301.7701-2 of the regulations. Rev. Rul. 89-123
Proposed regulations under section 367 of the Code relate to
transfers of stock or securities by U.S. persons to foreign corporations, and foreign
liquidations and reorganizations.
A list is provided of organizations that no longer qualify as
organizations contributions to which are deductible under section 170 of the Code.
Railroad Retirement; rate determination; quarterly.
Railroad Retirement Board has determined the rate of tax imposed by section 3221(c) of the
Code shall be twenty-eight and one-half cents for the quarter beginning October 1, 1991.
Proposed regulations under section 4081 of the Code relate to excise
tax on gasoline.
Rev. Proc. 91-55
Foreign-owned corporations; U.S. trade or business. This procedure
provides instructions for completing Part II of Form 5472 (Rev. November 1990) under the
final section 6038A regulations.
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