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. 89-1
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 January 1989.
Guidelines are set forth for determining, for December 1988, 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.
Rev. Proc. 89-1
Rulings; determination letters; closing agreements; Associate Chief Counsel (Technical).
Revised procedures are provided for issuing rulings, determination letters, and
information letters, and for entering into closing agreements on specific issues under the
jurisdiction of the Associate Chief Counsel (Technical) Rev. Procs. 88-1 and 88-6
Rev. Proc. 89-2
Technical advice to the District Directors and Chiefs, Appeals Offices; Associate Chief
Counsel (Technical). Revised procedures are provided for furnishing technical advice to
District Directors and Chiefs, Appeals Offices, in areas under the jurisdiction of the
Associate Chief Counsel (Technical). Taxpayers rights when such advice has been requested
are also set forth. Rev. Proc. 88-2 supersede.
Rev. Proc. 89-3
Areas in which advance rulings will not be issued; Associate Chief Counsel (Technical). A
revised list sets forth those areas of the Code under the jurisdiction of the Associate
Chief Counsel (Technical) relating to issues in which the Service will not issue advance
rulings or determination letters. Rev. Procs. 88- 3, 88-25, 88-26, 88-34, 88-35, 88-38,
88-44, 88-45, 88-46, 88-47, 88-51, 88-54 and 88-57 superseded. Rev. Proc. 88-50 is not
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