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.
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.
A new regulations project will consider the proper application of
the normalization rules to public utilities filing consolidated federal income tax
Countries that require participation in, or cooperation with, an
international boycott are listed.
A list is given of organizations now classified as private
The agreement between the United States and Guam for the exchange of
information and mutual assistance with respect to taxes is reproduced.
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
Temporary and proposed regulations under section 6326 of the Code
relate to the administrative appeal of the erroneous filing of federal tax liens.
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.
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.
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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