Internal Revenue Bulletins  

August 19, 1991

Internal Revenue Bulletin No. 1991-33

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 91-122
A public hearing will be held on September 17, 1991, on proposed regulations relating to the treatment of partnership liabilities.


INCOME TAX

Rev. Rul. 91-45
Foreign taxes; Mexican two-percent assets tax. The interaction of the Mexican assets tax and the Mexican income tax will not effect the credibility of the Mexican income tax under section 901 of the Code.

T.D. 8355
PS-229-84
PS-49-91

Temporary and proposed regulations under section 752 of the Code relate to treatment of partnership liabilities.


ADMINISTRATIVE

Rev. Proc. 91-45
General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for private printing of substitutes for Form W-2, Wage and Tax Statements, and Form W-3, Transmittal of Income and Tax Statements. Rev. Proc. 90-48 superseded.

Rev. Proc. 91-46
Income tax cost-of-living adjustments. This procedure (1) corrects the adjustment for the limitations on the exclusion of income from the redemption of U.S. savings bonds for taxpayers who pay qualified higher education expenses and (2) adjusts the amounts at which the earned income credits completely phase out. Rev. Proc. 90-64 modified.

Announcement 91-121
T.D. 8341, relating to deposits of employment taxes, published in 1991-16 I.R.B. 4, is corrected.


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