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 91-45
A public hearing will be held on April 2, 1991, on proposed regulations relating to an increase in rate of interest payable on large corporate underpayments.

INCOME TAX

Rev. Rul. 91-22
Title insurance companies. Rev. Rul. 83-174 is modified so that, in the case of a title insurance company that does not include estimates of incurred but not reported losses in the determination of losses incurred under section 832(b)(5) of the Code, the Service will not apply the ruling to require a taxpayer to change its method of accounting for unearned premiums for tax years prior to January 1, 1987. Rev. Ruls. 83-174 and 84-107 are obsoleted with respect to tax years of title insurance companies beginning after December 31, 1986.

FI-189-84
Proposed regulations under section 1275 of the Code relate to certain contingent instruments that are issued for cash or publicly traded property.

EXEMPT ORGANIZATIONS

Announcement 91-48
A list is given of organizations now classified as private foundations and an organization that is not a private operating foundation.

EXCISE TAXES

PS-93-88
Proposed regulations under section 4081 of the Code relate to gasohol blending tolerances and the later blending rule.

TAX CONVENTIONS

The bilateral agreements between the U.S. and Chile, Norway, and Pakistan providing for the reciprocal tax exemption of income from international operation of ships and/or aircraft are set forth.

ADMINISTRATIVE

T.D. 8335
Technical amendments are made to section 602.101 of the regulations which collects and displays the control numbers assigned to regulations by OMB under the Paperwork Reduction Act.

T.D. 8336
IA-34-90
Temporary and proposed regulations under section 6103 of the Code relate to disclosure of return information to the Bureau of the Census.

Announcement 91-46
Errors and omissions in Rev. Proc. 91-1, 1991-1 I.R.B. 9, dated January 7, 1991, are corrected.

Announcement 91-47
Errors in temporary regulations under section 62 of the Code relating to the taxation of and reporting and withholding on payments with respect to employee business expenses under a reimbursement or other expense allowance arrangement are corrected and noted below.

Accordingly, the publication of the final regulations (T.D. 8324), which were the subject of FR Doc. 90-29475, is corrected as follows:

Par. 1 On page 51689, column one, under the "EFFECTIVE DATES" heading in the preamble, line 20, the phrase "provisions of Subsection1.62-2(d)(3) and 1.62-", is corrected to read "provisions of Subsections 1.62-2(d)(3)(ii) and 1.62-".

Par. 2 On page 51695, column three, in Section 1.62-2, paragraph (m), line 16, the phrase, "Paragraphs (d)(3) and (h)(2)(i)(B) of this" is corrected to read "Paragraphs (d)(3)(ii) and (H0(2)(i)(B) of this".

Par. 3 On page 51696, column one, under "PART 31-[AMENDED]", the instructional par. 6, and the authority citation are corrected to read as follows:
"Par. 6. The authority citation or part 31 is revised to read as follows:

Authority: 26 U.S.C. 7805 *** Secs. 31.3121(a)-3, 31.3231(e)-3, 31.3306(b)-2, and 31.3401(a)-4 also issued under 26 U.S.C. 62."