Internal Revenue Bulletins  

May 30, 1989

Internal Revenue Bulletin No. 1989-22

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. 89-68
Deduction of expenses for the preparation of a ruling request and the user fee. A fee paid to a tax practitioner to prepare and submit a request for a ruling concerning a nonbusiness transaction, as well as the related user fee paid to the Service, are deductible under section 212 of the Code. These amounts are miscellaneous itemized deductions subject to the 2-percent floor provided by section 67.

Rev. Rul. 89-69
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 1989, will remain at 11 percent for overpayments and 12 percent for underpayments.

Notice 89-54
Guidelines are set forth for determining, for May 1989, 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.

Notice 89-63
A new regulations project will consider the proper application of the normalization rules to public utilities filing consolidated federal income tax returns.

Notice 89-66
Countries that require participation in, or cooperation with, an international boycott are listed.


Announcement 89-74
A list is given of organizations now classified as private foundations.


The agreement between the United States and Guam for the exchange of information and mutual assistance with respect to taxes is reproduced.

Notice 89-64
The final regulations under section 1.897-5T(d)(1)(ii)(B) will contain an exception in certain instances where the waiver of treaty benefits under Article XIII(9) of the United States-Canada Income Tax Convention is not required.


Rev. Proc. 89-36
Areas in which the Service will now issue advance ruling; "self- insured" life and survivor benefit plans and liquidation of life insurance companies. Rev. Proc. 89-3 is modified by deleting from section 5 issues concerning death benefits paid by certain "self-insured" life and survivor benefit plans and stock- purchase/liquidations involving life insurance companies.

Rev. Proc. 89-37
Employer identification numbers; fiduciaries; estates and trusts. Procedures are established to permit certain fiduciaries or other persons who are authorized to represent ten or more estates or trusts in federal tax matters to file consolidated applications to obtain employer identification numbers. Rev. Proc. 70-22 superseded.

T.D. 8250

Temporary and proposed regulations under section 6326 of the Code relate to the administrative appeal of the erroneous filing of federal tax liens.

Notice 89-59
Effective July 31, 1989, approval of an extension with respect to the filing of a request to use the practical capacity method for the first tax year to which section 263A of the Code applies will generally not be granted.

Notice 89-60
Actuarial factors for use in determining the present value of an annuity, an interest for life or for a term of years, or a remainder of reversionary interest for transfers made after April 30, 1989.

Announcement 89-75
The Service will conduct a program during the 1989 filing period for certain employee pension plan returns and related schedules to be filed on magnetic tape.

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