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

T.D. 8352
Temporary and final regulations under sections 382 and 383 of the Code relate to limitation on corporate net operating loss carryforwards, capital losses and excess credits.

T.D. 8353
Final regulations under section 6038A of the Code relate to information which must be reported and records that must be maintained by certain corporations.

Announcement 91-101
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.

EMPLOYEE PLANS

Rev. Proc. 91-41
Issuance of determination letters. Procedures are set forth pertaining to the issuance of determination letters relating to the qualification of certain defined contribution and defined benefit plans under sections 401 and 403(a) of the Code and the status of related trusts and custodial accounts under section 501(a). Notice 86-13 and Rev. Procs. 89-9, 89-13, and 91-10 modified; Rev. Procs. 88-42 and 90-20 superseded.

Announcement 91-102
Additional guidance is provided with respect to reporting an IRA contribution by an Operation Desert Storm participant.

EMPLOYMENT TAXES

Rev. Proc. 91-40
Membership in a retirement system--state and local government employees. Safe harbor formulas are set forth by which a retirement system maintained by a state or local government may satisfy the minimum retirement benefit requirement as provided in final regulations under section 3121(b)(7)(F) of the Code.

EXCISE TAXES

Notice 91-21
A rule relating to floor stocks tax imposed on stabilized ODCs on January 1, 1991, is set forth.

ADMINISTRATIVE

GL-721-88
Proposed regulations under section 6502 of the Code relate to statute of limitations on collection after assessment and collection after the commencement of judicial proceedings.