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.

SPECIAL ANNOUNCEMENTS

Announcement 91-158
A public hearing will be held on November 19, 1991, on proposed regulations relating to the imposition of backup withholding due to notification of an incorrect taxpayer identification number.

Announcement 91-159
A public hearing will be held on December 5, 1991, on proposed regulations relating to extension of time for real estate mortgage investment conduits to provide for reporting information and notice of allocation of allocable investment expense.

Announcement 91-160
A public hearing will be held on December 5, 1991, on proposed regulations relating to real estate mortgage investment conduits (REMICs).

Rev. Rul. 91-54
Vessels; tax-deferred funds; purchase; recapture. Rev. Rul. 67-395 denies an investment tax credit with respect to vessels purchased with certain untaxed amounts withdrawn from merchant marine capital construction funds. Rev. Rul. 68-468 provides for recapture of investment tax credits previously claimed with respect to vessels when untaxed amounts withdrawn from such funds are used to pay off debt incurred to acquired, construct, or reconstruct the vessels. Rev. Ruls. 67-395 and 68-468 suspended.

Rev. Rul. 91-55
Crop insurance proceeds; election. Section 451(d) of the Code, which provides an election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage, applies to payments received under title I of the Disaster Assistance Act of 1989. Rev. Rul. 75-36 revoked.

Rev. Rul. 91-56
LIFO; price indexes; department stores. The July 1991 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, July 31, 1991.

T.D. 8366
FI-38-91
FI-61-91
Temporary, final, and proposed regulations under section 67, 860D, 860F, and 6049 of the Code relate to real estate mortgage investment conduits (REMICs) and original issue discount reporting requirements and other administrative matters.

FI-88-86
Proposed regulations under sections 860A through 860G of the Code relate to real estate mortgage investment conduits (REMICs).

EMPLOYMENT TAXES

T.D. 8365
IA-224-82
Temporary and proposed regulations under section 3406 of the Code relate to imposition of backup withholding due to notification of an incorrect taxpayer identification number.

EXEMPT ORGANIZATIONS

Announcement 91-162
A list is given of organizations now classified as private foundations and an organization that is not a private operating foundation.

ADMINISTRATIVE

Rev. Proc. 91-59
Automatic date processing systems; guidelines. Guidance is provided concerning the basic requirements that the Service considers essential in cases where all or part of a taxpayer's books and records are maintained within an automatic data processing system. Rev. Proc. 86-19 superseded.

Announcement 91-161
Notice? Por Que Debo Entregarle Una Form W-4 A Mi Empleador? (Why Do I Have To Give My Employer A Form W-4?) is now available.