Internal Revenue Bulletins  

November 12, 1991

Internal Revenue Bulletin No. 1991-45

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.


Rev. Rul. 91-59
Taxation of DISC income to shareholders. The "base period T-bill rate" for the period ending September 20, 1991, is published, as required by section 995(f)(4) of the Code.

Rev. Rul. 91-60
LIFO; price indexes; department stores. The August 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, August 31, 1991.

T.D. 8368
Final regulations under section 42 of the Code relate to low-income housing tax credit for certain below-market loans.

Notice 91-37
Countries that require participation in, or cooperation with, an international boycott are listed.


The convention between the U.S. and Barbados, with respect to taxes on income, is reproduced.


T.D. 8369
Final regulations under section 6109 of the Code relate to authority of the Secretary of Agriculture to require employer identification numbers from retail food stores and wholesale food concerns for purposes of the Food Stamp Act of 1977

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