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 ANNOUNCEMENTS

Announcement 91-70
A public hearing will be held on June 24, 1991, on proposed regulations relating to insurance income of a controlled foreign corporation.

Announcement 91-71
A public hearing will be held on July 19, 1991, on proposed regulations relating to minimum funding requirements.

INCOME TAX

Rev. Rul. 91-30
Limitation on use of cash method of accounting; personal service corporations. A corporation whose employees perform veterinary services is a qualified personal service corporation under sections 448(d)(2) and 11(b)(2) of the Code, and a personal service corporation under section 441(i)(2).

Notice 91-14
Errors in temporary regulations T.D. 8317, 1990-46 I.R.B. 6, relating to minimum funding requirements, are corrected.

INTL-939-86
Proposed regulations under section 953 of the Code relate to insurance income of a controlled foreign corporation for taxable years beginning after December 31, 1986.

EMPLOYMENT TAXES

Announcement 91-72
This announcement states that the Service intends to publish a revenue procedure describing safe harbor formulas that satisfy the minimum benefit requirement for state and local government retirement systems as set forth in proposed regulations under section 3121(b)(7)(F) of the Code.

ADMINISTRATIVE

Rev. Proc. 91-27
Rulings; determination letters; closing agreements; Associate Chief Counsel (International). Revised procedures are provided for issuing rulings, determination letters, and information letters, and for entering into closing agreements on specific issues under the jurisdiction of the Associate Chief Counsel (International). Rev. Proc. 87-4 superseded.

Rev. Proc. 91-28
Technical advice to the District Directors and Chiefs, Appeals Offices; Associate Chief Counsel (International). Revised procedures are provided for furnishing technical advice to District Directors and Chiefs, Appeals Offices, in areas under the jurisdiction of the Associate Chief Counsel (International). Rev. Proc. 87-5 superseded.