Internal Revenue Bulletins  

April 24, 1989

Internal Revenue Bulletin No. 1989-16

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. 89-56
Capital expenditures; intangible drilling and development costs; offshore platforms. Guidance is provided regarding which costs incurred in the course of fabricating, transporting and installing an offshore oil and gas drilling and production platform and the related facilities and equipment are within the option to expense intangible drilling and development costs provided by section 263(c) of the Code. Rev. Rul. 70-596 modified and superseded.

Ct. D. 2043
The Service need not attest that a Canadian tax investigation has not yet reached a stage analogous to a Justice Department referral by the Service in order to obtain enforcement of a summons issued pursuant to a request by Canadian authorities under the 1942 Convention. United States v. Stuart.

T.D. 8244
Final regulations relate to the consent dividend provisions under section 565 of the Code.

Notice 89-48
The Service will not assert against a preparer of Forms 1041, U. S. Fiduciary Income Tax Return, filed for taxable years after December 21, 1987, the penalty for failure to manually sign a return, provided the preparer uses a facsimile in signing the returns and meets certain conditions.

Announcement 89-53
Various areas of the State of Illinois, Kentucky, and Utah have been declared disaster areas in which losses qualify for the special tax treatment under section 165(i) of the Code.

Announcement 89-54
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170(c)(2) of the Code.


Notice 89-45
Guidance is provided concerning the 10-year phase-in of benefit increases under section 415(b)(5)(D) of the Code.

Notice 89-47
Guidance is provided in the form of questions and answers with respect to the effect of section 6659A of the Code. Section 6659A was added by the Tax Reform Act of 1986.

Announcement 89-50
The Service has established an experimental program to study the filing by magnetic media of Form 4461-B, Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor.


Announcement 89-55
A list is given or organizations now classified as private foundations.


Notice 89-44
Guidance is provided for filing of protective claims on claiming a refund of excise taxes on insurance policies under Rev. Proc. 89-24 for quarters ended March 31, 1986 and June 30, 1986.


Announcement 89-56
The due date is extended for filing Form 706GS(D), Generation- Skipping Transfer Tax Return for Distributions; 706GS(D-1), Notification of Distribution From a Generation-Skipping Trust; and 706GS(T), Generation-Skipping Transfer Tax Return for Terminations.

Previous | Next


You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.


You can search either the entire GAO Reports section, or all of UncleFed 's Tax*Board. For a more focused search, put your search word(s) in quotes.

1989 Weekly IRBs | IRS Bulletins Main | Home