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 91-135
A public hearing will be held on October 2, 1991, on proposed regulations relating to the qualification requirements of nuclear decommissioning reserve funds.

Announcement 91-125
A public hearing will be held on October 31, 1991, on proposed regulations relating to one class of stock requirement.

INCOME TAX

Rev. Rul. 91-47
Discharge of indebtedness. This ruling describes the circumstances under which a debtor realizes discharge of indebtedness income when a person unrelated to a debtor forms or avails of a corporation to acquire the debtor's indebtedness and shortly thereafter sells all the corporation's stock to the debtor.

Rev. Rul. 91-48
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for September 1991.

Rev. Rul. 91-49
LIFO; price indexes; department stores. The June 191 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, June 30, 1991.

PS-4-73
Proposed regulations under section 1361 of the Code relate to the one class of stock requirement.

PS-7-90
Proposed regulations under section 468A of the Code relate to qualification requirements of nuclear decommissioning reserve funds.

EXCISE TAXES

T.D. 8356
PS-60-91
Temporary and proposed regulation under section 4682 of the Code relate to floor stocks tax on chemicals that deplete the ozone layer.

ADMINISTRATIVE

Rev. Proc. 91-52
Application of Federal tax deposits. The Service clarifies and amplifies the introductory language and Example 4 in Section 111.04 of Rev. Proc. 90-58 and sets forth the manner in which the failure-to-deposit penalty will be applied in that factual situation. Rev. Proc. 90-58 clarified and amplified.

Announcement 91-126
The Tax Counseling for the Elderly (TCE) application packages are available from the Service at this time.

Announcement 91-127
Taxpayers seeking an automatic extension next year will again file Form 4868 by April 15, 1992.

Announcement 91-128
Taxpayers who qualify for the earned income tax credit can get part of their 1991 tax refund now.

Announcement 91-129
Errors in T.D. 8352, 1991-28 I.R.B. 4, relating to limitation on corporate net operating loss carryforwards, capital losses and excess credits, are corrected.

Announcement 91-130
Errors in T.D. 8354, 1991-30 I.R.B. 4, relating to membership in retirement systems for state and local government employees, are corrected.

Announcement 91-131
Errors in INTL-870-89, 1991-29 I.R.B. 19, relating to earnings stripping, are corrected.

Announcement 91-132
An error in INTL-29-91, 1991-31 I.R.B. 38, relating to computation and characterization of income and earnings and profits under the dollar approximate separate transactions method of accounting (DASTM), is corrected.