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 91-153
A public hearing will be held on November 1, 1991, on proposed regulations relating to the treatment of lapsing rights and special valuation rules.

Announcement 91-154
A public hearing will be held on November 20, 1991, on proposed regulations relating to the determination of whether certain indebtedness qualifies under section 382(1)(5) of the Code.

INCOME TAX

T.D. 8364
Final regulations under section 267, 337, and 1502 of the Code relate to dispositions and deconsolidations of the stock of a subsidiary by a member of a consolidated group.

CO-45-91
Proposed regulations relate to determination of whether certain indebtedness qualifies under section 382(1)(5) of the Code.

Announcement 91-155
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.

Announcement 91-157
Various areas of the States of Alaska, Arkansas, Connecticut, Iowa, Louisiana, Maine, Massachusetts, Mississippi, Rhode Island, Nebraska, Tennessee, and Wisconsin have been declared disaster areas in which losses qualify for the special tax treatment under section 165(i) of the Code.

EMPLOYEE PLANS

Announcement 91-152
Instructions are given on filing determination letter applications in light of the issuance of final regulations under Code section 401(a)(4) and other sections. The determination letters (other than those issued on pre-approved plans) will consider the final regulations.

ESTATE AND GIFT TAXES

PS-30-91
Proposed regulations under sections 2701, 2702, and 2704 of the Code relate to treatment of lapsing rights and special valuation rules.

EXCISE TAXES

Notice 91-31
A determination has been made to add ethylene dibromide to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 91-32
A determination has been made to add methyl chloroform and trichloroethylene to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 91-33
A determination has been made to add methyl isobutyl ketone to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 91-34
A determination has been made to add 2-ethyl hexanol to the list of taxable substances in section 4672(a)(3) of the Code.

ADMINISTRATIVE

Announcement 91-156
Errors in INTL-54-91 and INTL-178-86, 1991-38 I.R.B. 6, relating to the transfers of stock or securities by U.S. persons to foreign corporations, and foreign liquidations and reorganizations, are corrected.