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 January 31, 1992, on proposed
regulations relating to the capitalization of certain policy acquisition expenses of
Final regulations under section 6050I of the Code relate to returns
relating to cash in excess of $10,000 received in a trade or business.
Conference Report No. 101-964
Provision from the "Omnibus Budget Reconciliation Act of
1990" that relate to the Internal Revenue Code are reproduced.
Proposed regulations under section 848 of the Code relate to
capitalization of certain policy acquisition expenses of insurance companies.
Proposed regulations under section 42 of the Code relate to
low-income housing credit.
Broad transitional relief is provided for plan sponsors choosing
among design options in response to final regulations under section 401(a)(4) of the Code
and related regulations. The notice extends Alternative 11D of Notice 88-131 and provides
other transitional relief. Rev. Proc. 89-65 and Notices 88-131, 89-92, and 90-73 modified.
Rev. Proc. 91-62
Spinoffs-retention of stock or options in the controlled
corporation. This procedure provides guidelines regarding the application of section
355(a)(1)(D)(ii) of the Code to a transaction under section 355 in which the distributing
corporation retains stock or options in the controlled corporation. Rev. Proc. 86-41
modified. Rev. Proc. 89-28 superseded.
Rev. Proc. 91-63
Stock buy-back subsequent to section 355. This procedure provides a
safe harbor under which the Service will rule that a purchase by the distributing
corporation or the controlled corporation of its stock subsequent to a section 355
transaction will not violate the device test of section 355(a)(1)(B) of the Code. Rev.
Proc. 86-41 modified.
The due date for filing 1991 Forms 1099 is February 28, 1992.
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