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 91-107
A public hearing will be held on August 9, 1991, on proposed regulations relating to a bank's determination of worthlessness of a debt.

Announcement 91-108
A public hearing will be held on August 16, 1991, on proposed regulations relating to amending the gasohol regulations to modify the tolerance allowed to the 10 percent alcohol requirement and the later bending rule.

Announcement 91-109
An error in the public hearing Announcement 91-69, 1991-18 I.R.B. 40, dated May 6, 1991, relating to special valuation rules, is corrected.

INCOME TAX

Notice 91-23
Countries that require participation in, or cooperation with, an international boycott are listed.

EXEMPT ORGANIZATIONS

Announcement 91-111
A list is given of organizations now classified as private foundations.

EMPLOYMENT TAX

T.D. 8354
Final regulations under section 3121 of the Code relate to membership in retirement systems for state and local government employees.

Railroad retirement; rate determination; quarterly
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be twenty-eight and one-half cents for the quarter beginning July 1, 1991.

ADMINISTRATIVE

Rev. Proc. 91-38
Section 6038A agreement; reporting corporation. A procedure is provided whereby a reporting corporation may request that the Service enter into a section 6038A agreement under section 1.6038A-3(e) of the regulations.

Rev. Proc. 91-42
Federal, state, and local agencies; disclosure requests. Procedures are provided for officers and employees of Federal, state, and local agencies administering certain assistance programs under the Social Security Act, the Food Stamp Act of 1977, and state unemployment compensation laws to obtain certain return information from the Service under section 6103(1)(7)(B) of the Code for tax year 1990.

Notice 91-24
Guidelines are hereby given of the conduct of computer matches by the Service on behalf of the Department of Veterans Affairs (VA).

Del. Order 238
This order delegates authority to EP/EO Division Chiefs to enter into closing agreements relating to Internal Revenue liability in cases under the Actuarial Resolutions Program.

Announcement 91-106
This announcement informs property and casualty insurance companies that, when section 1.832-4(e)(2) of the proposed regulations is finalized, the Treasury decision will extend from July 15, 1991, to September 16, 1991, the date for filing a statement disclosing the extent to which non-admitted salvage recoverable was taken into account.

Announcement 91-110
Supplemental tables of income tax rates and exempt personal service income under the new income tax treaties with Finland, India, Indonesia, Spain, and Tunisia are set forth.