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 91-73
A public hearing will be held on September 23, 1991, on proposed regulations relating to treatment of transactions between partners and partnerships.

INCOME TAX

Rev. Rul. 91-33
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 1991, will remain at 9 percent for overpayments, 10 percent for underpayments and 12 percent for large corporate rate underpayments.

Rev. Rul. 91-34
LIFO; price indexes; department stores. The March 1991 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, March 31,1991.

T.D. 8346
Final regulations relate to limitations on deferred exchanges and the inapplicability of section 1031 of the Code to exchanges of partnership interests.

PS-163-84
Proposed regulations under section 707 of the Code relate to treatment of transactions between partners and partnerships.

EXEMPT ORGANIZATIONS

Announcement 91-74
A list is given of organizations now classified as private foundations.

EMPLOYMENT TAXES

T.D. 8344
Final regulations under section 6723 of the Code relate to penalty for failure to include correct information on information returns and payee statements.

ADMINISTRATIVE

Rev. Proc. 91-31
Customer deposits of utility companies. Certain utility companies granted consent to change their method of accounting for deposits as a result of the Supreme Court's decision in Commissioner v. Indianapolis Power.