Internal Revenue Bulletins  

October 15, 1991

Internal Revenue Bulletin No. 1991-41

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.


Announcement 91-147
A public hearing will be held on October 30, 1991, on proposed regulations relating to the treatment of partnership liabilities and the allocation of deductions attributable to nonrecourse debt.


T.D. 8361
Final regulations under section 414 of the Code relate to definition of compensation for qualified plans.

T.D. 8362
Final regulations under section 401 of the Code relates to limitation on annual compensation for qualified plans.

T.D. 8363
Final regulations under section 410 of the Code relate to minimum coverage requirements.

Proposed regulations under section 132 of the Code relate to taxation of fringe benefits and exclusions from gross income of certain fringe benefits.


Announcement 91-148
Due to a delay in printing Form 5310, the acceptance date of both Form 5310 and Form 5310-A is extended. Instructions are also provided for computer generation of these forms.


Announcement 91-149
Tax Year 1990 Backup Withholding "B-Notice" listing will be mailed in October 1991 and may constitute second notification under the two-out-of-three-year rule.


Announcement 91-150
The date for filing Form 5330, Return of Excise Taxes Related To Employee Benefit Plans, has changed.


Notice 91-26A
An error in Notice 91-26, 1991-31 I.R.B. 14, dated August 5, 1991, is corrected.

Announcement 91-151
Errors in Publication 1544, Reporting Cash Payments of Over $10,000, are corrected.

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