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.

Rev. Rul. 91-62
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, table set forth the rates for December 1991.

Pub. L. 101-508
Provisions from the "Omnibus Budget Reconciliation Act of 1990" that relate to the Internal Revenue Code are reproduced.

EMPLOYEE PLANS

Notice 91-39
Guidelines are set forth for determining, for November 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. 91-61
Modification of Rev. Proc. 91-3. The Service will now issue rulings or determination letters on the manner in which like-kind property (other than real property) will be determined under section 1031 of the Code in a transaction involving the exchange of assets of similar or identical businesses.

Announcement 91-177
This announcement extends Announcement 91-20, 1991-7 I.R.B. 31, to apply to transactions that occur in 1991. Announcement 91-20 delineated certain circumstances in which information reporting under section 6045 of the Code is not required for sales of agricultural products or commodities, or sales of commodity certificates issued by the Commodity Credit Corporation that occurred in 1990 or prior years.