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 91-180
A public hearing will be held on January 30, 1991, on proposed regulations relating to taxation of fringe benefits and exclusion from gross income of certain fringe benefits.

INCOME TAX

Rev. Rul. 91-63
LIFO; price indexes; department stores. The September 1991 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 September 30, 1991.

T.D. 8374
Final regulations under section 422 of the Code relate to stockholder approval of incentive stock option plans.

EMPLOYEE PLANS

Rev. Proc. 91-64
Separate lines of business; industry categories. Industry categories are established for purposes of the safe harbor in section 1.414(4)-5(c) of the regulations, relating to separate lines of business in different industries, and for purposes of the administrative scrutiny determination in section 1.414(r)-6.

Rev. Proc. 91-66
Issuance of determination letters. Procedures are set forth pertaining to the issuance of determination letters relating to the qualification of certain defined contribution and defined benefit plans under sections 401(a) and 403(a) of the Code and the status of related trusts and custodial accounts under section 501(a). Rev. Proc. 91-41 supersede. Rev. Proc. 91-10 and Notice 86-13 modified.

TAX CONVENTIONS

Honduras
The agreement between the U.S. and Honduras for the exchange of information with respect to taxes is reproduced.

ADMINISTRATIVE

Rev. Proc. 91-65
Income tax cost-of-living adjustments for tax years beginning in 1992. The Service provides cost-of-living adjustment factors and their application to the tax rate tables for individuals and for estates and trusts, the standard deduction amounts, the personal exemption, and several other items.

Notice 91-40
The Service allows payors an extension until January 1, 1992, to commerce backup withholding after the receipt of two notices of an incorrect taxpayer identification number (TIN) within 3 calendar years for the same account of a payee (2/3 rule). In addition, the Service permits a payor not to begin backup withholding under the 2/3 rule (or to stop it once it has begun) following receipt from the Social Security Administration of the Service of any document validating payee's TINs.

Announcement 91-181
INTL-965-86, 1991-44 I.R.B. 22, relating to calculation of currency gain or loss on transfers from qualified business unit branches using the profit and loss method of accounting, is corrected.

Announcement 91-182
Supplemental information is given for the 1991 Instructions to Forms W-2 and W-3.