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 91-140
A public hearing will be held on November 22, 1991, on proposed regulations relating to transfers of stock or securities by U.S. persons to foreign corporations, and foreign liquidations and reorganizations.

Announcement 91-141
A public hearing will be held on November 25, 1991, on proposed regulations relating to gasoline excise tax.

INCOME TAX

Rev. Rul. 91-51
Limited partnerships. The State of Georgia is added to the list of states that have enacted legislation that corresponds to the Uniform Limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the regulations. Rev. Rul. 89-123 amplified.

INTL-54-91
INTL-178-86
Proposed regulations under section 367 of the Code relate to transfers of stock or securities by U.S. persons to foreign corporations, and foreign liquidations and reorganizations.

Announcement 91-142
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.

EMPLOYMENT TAXES

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

EXCISE TAXES

PS-120-90
Proposed regulations under section 4081 of the Code relate to excise tax on gasoline.

ADMINISTRATIVE

Rev. Proc. 91-55
Foreign-owned corporations; U.S. trade or business. This procedure provides instructions for completing Part II of Form 5472 (Rev. November 1990) under the final section 6038A regulations.