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.

INCOME TAX

Rev. Rul. 89-66
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors for calendar year 1989 for each property and casualty business to be used in discounting the deduction for loss reserves for purposes of section 846 of the Code.

Rev. Rul. 89-70
Qualified tax-exempt obligations; draw-down note. A draw-down note is considered issued, for purposes of section 265(b) of the Code, on the date that more than a de minimis amount is first advanced under the note. The amount of the draw-down note is its stated principal amount.

Rev. Rul. 89-71
LIFO; price indexes; department stores. The February 1989 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, February 28, 1989.

Rev. Rul. 89-72
Controlled foreign corporations; foreign base company sales income. The character of an item of income included in a controlled foreign corporation's distributive share from a partnership includes such attributes of the income as would make it subpart F income if realized directly by the controlled foreign corporation.

Rev. Rul. 89-73
Controlled foreign corporations; short term debt obligations. Under certain circumstances, the purchase of debt obligations by a CFC will constitute an investment of earnings in U. S. property under section 956(a) of the Code.

Rev. Rul. 89-74
Substantial understatement penalty; "mail order" churches. "Churches" such as those described in Rev. Ruls. 78-232 and 81-94 are "tax shelters" for purposes of the substantial understatement penalty imposed by section 6661 of the Code. Rev. Ruls, 78-232 and 81-94 amplified.

Rev. Rul. 89-75
Rulings; obsolete. For taxable years ending after October 4, 1976, expenses incurred in the sale of property by an estate, not as a dealer, may not be used to offset the amount of the sales price of the property in determining gain or loss for federal income tax purposes if the expenses are allowed as a deduction for federal estate tax purposes. Rev. Rul. 71-173 obsoleted.

T.D. 8242
Final regulations under section 817 of the Code relate to the diversification requirements for variable annuity, endowment, and life insurance contracts.

Notice 89-56
The requirement of a qualified appraisal from a third party in the case of certain charitable contributions of property by closely held corporations and personal service corporations will be waived under final regulations to be issued under section 170(a)(1) of the Code.

Notice 89-57
A temporary suspension is set forth for the requirement contained in temporary regulations issued under section 897(d) and (e) of the Code concerning the transfer or distribution of U. S. real property interests by nonresident alien individuals or foreign corporations in dispositions that otherwise qualify for nonrecognition under the Code.

Notice 89-58
Guidance is provided under section 865 of the Code concerning the allocation and apportionment of losses by banks with respect to certain loans made in the ordinary course of the bank's trade or business.

Notice 89-62
Countries that require participation in, or cooperation with, an international boycott are listed.

Announcement 89-63
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.

EMPLOYEE PLANS

Rev. Proc. 89-35
Contributions; reversions to employer; defined benefit plan. A procedure is set forth by which the administrator or sponsor of a qualified defined benefit pension plan may satisfy the requirement that a deduction under section 404 of the Code be disallowed, thereby fulfilling a condition under which a contribution may revert to the employer without adversely affecting the plan's qualified status.

EXEMPT ORGANIZATIONS

Announcement 89-64
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Notice 89-61
Rules for filing a petition requesting a modification of the list of taxable substance under section 4672(a)(3) of the Code are set forth.

ADMINISTRATIVE

Announcement 89-65
Errors in Rev. Rul. 89-60, relating to allocation of accrued benefits between employer and employee contributions, are corrected.

Announcement 89-67
Publication 925, Passive Activity and At-Risk Rules, contains an error on page 5.

Announcement 89-70
The Service is considering the revision of the Conference and Practice Requirements set forth in 26 CFR 601.501 through 601.509 as well as powers of attorney and tax information authorizations. Comments from the public are solicited.

Announcement 89-71
An error in T.D. 8228, Consolidated Return Regulations - Adjustments Reflecting a Restructuring of a Consolidated Group, is corrected.