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

Rev. Rul. 9-11
Section 1274A, inflation-adjusted numbers for 1991 This revenue ruling provides the dollar amounts, increased by the 1991 inflation adjustment, for section 1274A of the Code. Rev. Rul. 90-68 supplemented and superseded.

T.D. 8329
IA-52-89
Temporary and proposed regulations under section 448 of the Code relate to the limitation on the use of the cash method of accounting.

Announcement 91-19
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.

ADMINISTRATIVE

Rev. Proc. 91-11
Permission to discontinue filing consolidated returns. This revenue procedure sets forth the requirements for consolidated groups requesting permission to discontinue filing consolidated returns for the taxable year that includes November 19, 1990.

Rev. Proc. 91-12
Transportation income; section 887 four percent tax. This revenue procedure provides guidance to assist taxpayers in determining their tax liability under the four percent tax on U.S. source gross transportation income for taxable years beginning after December 31, 1986, and to instruct these taxpayers on how to report and pay the tax.

Rev. Proc. 91-13
Classification of a limited partnership. This revenue procedure provides a checklist to assist taxpayers in complying with the conditions required in Rev. Proc. 89-12 regarding the classification of an entity as a limited partnership. This checklist must accompany all private letter ruling requests under Rev. Proc. 89-12. Rev. Proc. 89-12 amplified.

Rev. Proc. 91-14
Estate and gift tax checklist. This revenue procedure provides a convenient checklist containing the information to be included in a request for a ruling relating to estate, gift and generation-skip- ping transfer tax issues.

Rev. Proc. 91-15
Classification of liquidating trust. This revenue procedure provides a checklist on requirements for classification of an entity as a liquidating trust must accompany all ruling requests for such classification. Rev. Proc. 82-58.

Rev. Proc. 91-16
Substitute printed, computer-prepared, and computer-generated tax forms and schedules. Requirements are set forth for privately designed and printed federal tax return forms and the conditions under which the Service will accept computer-prepared and computer- generated tax forms and schedules. Rev. Proc. 90-8 superseded.

Announcement 91-16
An error in the 1990 Instructions for Form 2220 is corrected.

Announcement 91-17
Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. Oct. 90), is given below.

On page 4 of the 1990 Instructions for Form 2220, the worksheet for figuring the installments using the annualized income or the adjusted seasonal installment methods contains a printing error. On line 44 the box for the 4th installment should be shaded. The box for the 4th installment on line 45 should not be shaded.

Announcement 91-17
Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. Oct. 90) is given below.

Banks, brokers and other middle-men who report discount on Treasury bill redemptions on Form 1099-INT must use the owner's purchase price, where available, to determine the amount of discount to report. Usually this information can be obtained from the owner's or middleman's records. However, if the owner's purchase price is not available from existing records, the middleman must report the discount as if the holder had purchased the Treasury bill at its original issue price. In this case, the middleman must use as the original issue price the noncompetitive issue price for the longest-maturity Treasury bill maturing on that date.

For Treasury bill redemptions where the owner's purchase price cannot be determined, the following list gives the noncompetitive issue prices and corresponding amounts of discount to be reported on Form 1099-INT for Treasury bills maturing January through June 1991. This list, which should also help middlemen determine any amounts subject to backup withholding, supplements the list that appears in Publication 1212, List of Original Issue Discount Instruments (Rev. Oct. 90).

Announcement 91-18
Form 941, Employer's Quarterly Federal Tax Return, for 1991 is being revised and is given below.

As a result of the Omnibus Budget Reconciliation Act (OBRA) of 1990, there has been an important tax law change that requires a revision of Form 941, Employer's Quarterly Federal Tax Return, for 1991.

OBRA added section 312(x) to the Internal Revenue Code to impose a wage base for the Medicare (hospital insurance) tax that is higher than the wage base for the social security tax. The wage bases for 1991 are $125,000 for Medicare and $53,400 for social security. Since the wage bases are different, employers can no longer combine and report the social security and Medicare withholding as a single amount on Form 941. Now, social security wages must be reported on line 6a. Social security tips must be reported on line 6b, and Medicare wages and tips are to be entered on line 7. A draft copy of page one of Form 941 is included in this publication.

Employers whose payroll system continues to combine social security and Medicare tax withholding may continue to withhold the taxes at the combined 7.65% rate (6.2% and 1.45%) for wages not in excess of $53,400. However, social security and Medicare taxes must be reported separately on Form 941 and Form W-2. Presently, there is no requirement that the social security and Medicare tax be reported separately on an employee's pay stub.