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. 89-67
Income source; scholarship or grant. The source of a payment made to
a nonresident alien as a scholarship or grant is determined by the residence of the payor.
Rev. Ruls. 66-291 and 66-292 revoked.
Rev. Proc. 89-31
Withholding on partnership income allocable to foreign partners.
General guidance is provided necessary to comply with section 1446 of the Code, as amended
by section 1012(s) of the Technical and Miscellaneous Revenue Act of 1988, concerning
certain withholding requirements applicable to partnerships with foreign partners. Rev.
Proc. 88-21 obsoleted.
Guidance is provided to farmers regarding the tax treatment of
certain income received on account of drought.
Conference Report 100-661
The Conference Report 100-661 for Public Law 100-360, Medicare
Catastrophic Coverage Act of 1988, is reproduced.
The Service anticipates supplementing the rules of Rev. Proc. 89- 31
that are applicable to publicly traded partnerships with additional guidance that will
prevent avoidance of the section 1446 withholding tax.
Rev. Proc. 89-34
Rulings; determination letters; closing agreements; Associate Chief
Counsel (Technical). The office of Associate Chief Counsel (Technical) is discontinuing,
except in extraordinary circumstances, the issuance of letter rulings with respect to
issues that are clearly and adequately addressed by authorities published in the Internal
Revenue Bulletin, Rev. Proc. 89-1 modified.
The Service has decided to postpone indefinitely the requirement of
reporting the average balance of a mortgage on Form 1098, Mortgage Interest Statement.
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