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.

INCOME TAX

Rev. Rul. 91-64
Fringe benefits; aircraft valuation formula. For purposes of section 1.61-21(g) of the regulations, relating to the rule for valuing noncommercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) cents-per-mile rates and the terminal charges in effect for 1991 are set forth. Re. Rul. 90-104 modified.

Rev. Rul. 91-65
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning January 1, 1992, will be 8 percent for overpayments, 9 percent for underpayments and 11 percent for large corporate underpayments.

Rev. Rul. 91-66
LIFO; price indexes; department stores. The October 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, October 31, 1991.

Rev. Rul. 91-67
Low-income housing credit; satisfactory bond; "bond factor" amounts for October, November, and December 1991. This ruling announces the monthly "bond factor" amounts to be used by taxpayers who dispose of qualified low income buildings or interests therein during the months of October, November, and December 1991 and provides the "bond factor" amounts applicable to all dispositions during calendar year 1991.

Rev. Rul. 91-68
Holding period for RIC shareholders. A corporation holding shares of a regulated investment company must satisfy a holding-period requirement to be entitled to a dividends-received deduction.

Announcement 91-183
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.

EMPLOYEE PLANS

T.D. 8375
Final regulations under section 401 of the Code relate to minimum participation requirements.

T.D. 8376
Final regulations under sections 401, 410, and 414 of the Code relate to qualified separate lines of business.

ADMINISTRATIVE

Notice 91-41
Guidance is provided to employers and employees concerning the 1991 recordkeeping and reporting requirement for the valuation of employer-paid fuel.