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. 89-59
Domestic building and loan association; loan secured by cooperative
housing corporation stock. A loan made for the purchase of stock in a cooperative housing
corporation, and secured by such stock, qualifies as a loan described in section
7701(a)(19)(C)(v) of the Code if the house or apartment that the stock entitles the
stockholder to occupy is to be used as a residence.
Rev. Rul. 89-62
Depreciation; videocassettes. Videocassettes are depreciable under
section 167 of the Code in accordance with the straight line method or the income forecast
Rev. Rul. 89-63
Section 306 Stock; transactions not in avoidance. The fact that
section 306 stock is widely held is in itself not sufficient grounds for relief under
section 306(b)(4). Rev. Ruls. 56-116, 57-103 and 57-212 revoked.
Rev. Proc. 89-30
Section 306; stock transactions not in avoidance. The procedure
identifies section 306(b)(4) of the Code as an areas under extensive study for advanced
ruling purposes. Rev. Proc. 77-37 modified.
Rev. Rul. 89-64
Constructive ownership of stock; option not currently exercisable.
An option constitutes an option for purposes of section 318(a)(4) of the Code, even though
it is only exercisable after a period of time has elapsed. Rev. Rul. 68-601 clarified.
Temporary, final and proposed regulations under section 1502 of the
Code relate to dividend and other distributions after the sale of a subsidiary member of
an affiliated group filing consolidated returns.
Rules are provided for the use of the special mileage rate allowed
for United States Postal Service employees to collect and deliver mail on a rural route.
Rev. Rul. 89-60
Allocation of accrued benefit between employee and employer
contributions. Guidance is provided as to the effect on section 411(c) of the Code of
changes made by section 9346 of the Pension Protection Act (part II of title IX of the
Omnibus Budget Reconciliation Act of 1987). Rev. Ruls. 76-47 and 78-202 amplified.
Rev. Proc. 89-29
Discrimination; vesting provisions; guidelines; advance
determinations. Final guidelines are set forth resulting from the reconsideration of Rev.
Proc. 75-49, concerning the circumstances in which a faster vesting rate than would
otherwise be required is appropriate for advance determination purposes due to actual or
potential discrimination in the accrual of benefits or forfeitures in favor of the highly
compensated employees. Rev. Procs. 75-49 and 76-11 superseded.
Temporary and proposed regulations under section 7811 of the Code
relate to the issuance of taxpayer assistance orders.
Guidelines are set forth for determining, for April 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.
An error in Publication 535, Business Expenses, with respect to a
line reference in the Worksheet, is corrected.
The OMB expiration date for Forms 1023 (and 872-C) 1024, Application
for Recognition of Exemption, has been extended.
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