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. 89-18
Recapture; investment credit; divisive reorganizations. When, pursuant to a single integrated transaction, a corporation transfers section 38 recovery property to a newly formed subsidiary in year one and distributes its stock in the subsidiary to its shareholders in year two, the disposition of the section 38 recovery property triggering investment credit recapture under section 47(a) of the Code occurs in year one.

Rev. Rul. 89-19
LIFO; price indexes; department stores. The October 1988 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, 1988.

Rev. Rul. 89-20
Personal holding company; rules for determining ownership. For purposes of classifying a corporation as a personal holding company under the stock ownership requirement in section 542(a)(2) of the Code, stock that is attributed from one person to another under the family and partnership rules of section 544(a)(2), is not taken into account a second time either as stock of the person who owns it directly or as stock of a third person to whom it is also attributable. In the event that stock is owned directly by one person and is attributed to another, the first person may be counted among the five largest individual shareholders by virtue of attribution to that person of ownership of stock that is directly owned by others and that has not otherwise been taken into account for purposes of section 542(a)(2).

Notice 89-15
Guidance is provided with respect to section 460 of the Code relating to the accounting for long-term contracts.

EMPLOYEE PLANS

Rev. Proc. 89-13
Issuance of notification letters; certain regional prototype. Procedures are set forth pertaining to the issuance of notification letters relating to the qualification of certain regional prototype defined contribution and defined benefit plans under sections 401 and 403(a) of the Code and the status of related trusts or custodial accounts under section 501(a). Rev. Proc. 84-86 superseded and Rev. Proc. 89-4 modified.

EXEMPT ORGANIZATIONS

Announcement 89-23
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Notice 89-19
Guidance is provided concerning the circumstances under which liquid hydrocarbons from natural gas are "taxable crude oil" for purposes of the windfall profit tax.

ADMINISTRATIVE

Rev. Proc. 89-12
Partnership classification. Information requirements and other conditions are provided for those organizations seeking classification as partnerships under section 7701(a)(2) of the Code.

D-1398-88
Proposed regulations under section 6103 of the Code relate to the disclosure of returns and return information, in connection with the procurement of property and services for purposes of tax administration.

Announcement 89-22
Form 8609, Low-Income Housing Credit Allocation Certification, contains an incorrect statement and instruction in Part II, Line 5(c) of the Specific Instructions.

Announcement 89-24
New rules for figuring capital loss carryovers effective for carryovers from tax years beginning after December 31, 1986. Publication 553, Highlights of 1988 Tax Changes, contains a worksheet and instructions and will be available after February 1, 1989.