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 91-143
A public hearing will be held on December 6, 1991, on proposed regulations relating to the taxation of tax-exempt organizations' income from ordinary and routine investments in connection with a securities portfolio.

INCOME TAX

Rev. Rul. 91-52
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1990 and the recomputed differential earnings rate for 1989 are set forth for use by mutual life insurance companies to compute their income tax liability for 1990.

EE-70-91
Proposed regulations under sections 509, 512, and 4940 of the Code relate to taxation of tax-exempt organizations' income tax from ordinary and routine investments in connection with a securities portfolio.

EMPLOYEE PLANS

Notice 91-30
Guidelines are set forth for determining, for September 1991, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

ADMINISTRATIVE

Rev. Proc. 91-56
Filing Form 940 on magnetic tape; reporting agents. Requirements and instructions are provided for reporting agents who submit Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, on magnetic tape. Rev. Proc. 88-40 superseded.

Rev. Proc. 91-57
Filing Forms 941 and 941E on magnetic tape; reporting agents. Requirements and instructions are provided for reporting agents who submit Form 941, Employer's Quarterly Federal Tax Return, and Form 941E, Quarterly Return of Withheld Federal Income Tax and Medicare Tax, on magnetic tape. Rev. Proc. 88-41 superseded.

Announcement 91-144
Errors in the employment tax publications (Circulars E, A, and SS) are corrected.

Announcement 91-145
An error in the instructions regarding line 18 of Schedule A, Computation of Net Operating Loss (NOL), of the 1990 Form 1045, Application for Tentative Refund, is corrected.