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. 89-57
Redemption; related corporation; control, value test in the
aggregate. In determining whether the control requirement of section 304(a)(1)(A) of the
Code is met the value test of section 304(c)(1) is not applied class-by-class but,
instead, is applied to the aggregate of all classes of a corporation's stock.
Guidance is provided regarding the temporary and proposed
regulations under sections 892 and 1441 of the Code concerning the application of certain
withholding taxes to foreign governments and international organizations.
Final regulations under sections 702 and 1366 of the Code relate to
the requirement for certain partnerships and S corporations to separately state meal,
travel, and entertainment expenses. Temporary regulations are removed.
Rev. Rul. 89-58
Special use value; farms; interest rates. The 1989 interest rates to
be used in computing the special use value of farm real property for which an election is
made under section 2032A of the Code are listed for estates of decedents.
Temporary and proposed regulations under section 3406 of the Code
relate to the imposition of backup withholding due to notification of an incorrect
taxpayer identification number and the actions that payors must take to exercise due
Guidance is provided with respect to the definition of a
"taxpayer interview" and procedures for audio recording by taxpayers of taxpayer
interviews as authorized by section 7520 of the Code.
Social Security Contribution and Benefit Base
The Secretary of the Department of Health and Human Services has announced that the
contribution and benefit base for remuneration paid in 1989 and self-employment income
earned in taxable years beginning in 1989 is $48,00.
Advance proof copies of new Form 940-EZ, Employer's Annual Federal
Unemployment (FUTA) Tax Return, are reproduced. Suggestions for improving this form are
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