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. 91-23
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, tables set forth the rates for April, 1991.

T.D. 8337
Final regulations under Section 861 of the Code relate to allocation and apportionment of deductions for state taxes.

EE-4-91
Proposed regulations under section 112 of the Code relate to combat zone compensation of members of the Armed Forces.

IA-15-90
Proposed regulations under sections 6662 and 6664 of the Code relate to the accuracy-related penalty.

IA-38-90
Proposed regulations under section 6694 of the Code relate to penalties on income tax return preparers.

ESTATE TAX

Rev. Rul. 91-24
Special use value; farms; interest rates. The 1991 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

ADMINISTRATIVE

Announcement 91-49
Due to the lateness of Publication 1187, Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding on Magnetic Tape, an automatic extension to May 15, 1991, to file these returns is provided.

Announcement 91-50
An error in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations (Rev. Dec. 1990), is corrected.

Announcement 91-51
An error in Publication 527, Residential Rental Property (Including Rental of Vacation Homes), is corrected.

In Publication 527, Residential Rental Property (Including Rental of Vacation Homes), on page 5, second column, under "Interest," the correct percentage in item "c" should be 10% instead of 20%.

Announcement 91-52
New Publication 945, Tax Information for Those Affected by Operation Desert Storm, is now available.

New Publication 945, Tax Information for Those Affected by Operation Desert Storm, is now available from the Internal Revenue Service. It contains information on the exclusion of pay for service in a combat zone, the deadline extension provisions which allow additional time to take care of tax matters, and the special tax forgiveness benefits for individuals who die in a combat zone or in a terroristic or military action. It also contains a Question and Answer section that helps to explain the latest relief provisions.

This publication replaces Publication 944, Tax Information for Those Affected by Operation Desert Shield. It also updates and replaces some of the information in Publication 3, Tax Information of Military Personnel.

Taxpayers can order Publication 945 free by calling toll-free 1-800-TAX-FORM (1-800-829-3676), by writing to the IRS, or by visiting a local IRS office.

Announcement 91-53
The Service is offering three Electronic Tax Filing National Conferences and Exhibitions in 1991.