Internal Revenue Bulletins  

November 25, 1991

Internal Revenue Bulletin No. 1991-47

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.


INCOME TAX

Announcement 91-174
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.


EXEMPT ORGANIZATIONS

Announcement 91-175
A list is given of organizations now classified as private foundations and an organization that is not a private operating foundation.


EXCISE TAXES

T.D. 8370
Final regulations under sections 4681 and 4682 of the Code relate to tax on chemicals that deplete the ozone layer and on products containing such chemicals.


ADMINISTRATIVE

Announcement 91-173
The Service announces the application of Code section 481(a) to voluntary accounting method changes involving bulk bargain purchases of inventory.

Announcement 91-176
The synopsis and headnote of Rev. Rul. 91-59, 1991-45 I.R.B., dated November 12, 1991, are corrected. That revenue ruling deals with taxation of DISC income to shareholders.


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