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 ANNOUNCEMENT

Announcement 91-8
A public hearing will be held on March 8, 1991, on proposed regulations relating to whether stock issued in exchange for indebtedness is nominal or token.

INCOME TAX

Rev. Rul. 91-2
LIFO; price indexes; department stores. The October 1990 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, October 31, 1990.

Rev. Rul. 91-3
Mortgage revenue bonds. Clarification is provided regarding the effective date of section 143(m) of the Code as applied to loan assumptions and loan recycling, and regarding the testing date under section 143(m)(4)(D) for loans initially made by a lending institution and later sold to the issuer.

Rev. Rul. 91-5
Indirect foreign tax credit and section 304. A domestic corporation may compute foreign taxes deemed paid on deemed dividend distributions from foreign corporations under section 304 of the Code.

Notice 91-2
Countries that require participation in, or cooperation with, an international boycott are listed.

Announcement 91-10
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170(c)(2) of the Code.

EMPLOYEE PLANS

Rev. Rul. 91-4
Revisions; remedial amendments. Circumstances under which reversions of employer contributions to a qualified plan are discussed. Rev. Rul. 77-200 superseded and Rev. Rul. 60-276 obsolete.

Notice 91-1
Guidelines are set forth for determining, for December 1990, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

EXCISE TAXES

T.D. 8327
PS-97-90
Temporary and proposed 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.

PS-94-90
Proposed regulations under sections 4001, 4002, 4003, 4006, and 4007 of the Code relate to retail excise taxes on certain luxury items.

ADMINISTRATIVE

Rev. Proc. 91-8
Mortgage bond recapture. Safe harbor guidelines are provided to issuers of qualified mortgage bond for complying with the notice requirements of section 143(m)(7) of the Code.

T.D. 8326
IA-83-90
Temporary and proposed regulations under section 7216 of the Code related to the disclosure of tax return information for purposes of quality and peer reviews, and due to the incapacity or death of a tax return preparer.

Notice 91-3
Proposed regulations (LR-3-85, 1985-2 C.B. 840), relating to disclosure of tax return information for the monitoring and auditing of tax return preparation, are withdrawn.

Del. Order 165 (Rev. 7)
The authority to acknowledge receipt of administrative appeals filed pursuant to the Freedom of Information Act, 5 U.S.C. 552 (FOIA) is given. Del. Order 165 (Rev.6) superseded.

Announcement 91-9
An error in the 1990 instructions for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, is corrected.