Internal Revenue Bulletins  

June 5, 1989

Internal Revenue Bulletin No. 1989-23

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. 89-77
Federal rates; adjusted federal rates; adjusted long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code tables set forth the rates for June 1989.


Temporary and proposed regulations under sections 148, 149, and 150 of the Code relate to arbitrage restrictions on tax-exempt bonds and provide certain definitions generally applicable to such bonds.

Announcement 89-66
To assist small issuers of tax-exempt bonds, the Service provides a plain-language overview of the rebate rules contained in the temporary and proposed arbitrage rebate regulations. The overview describes the simplified rules that apply to most small bond issues.


Announcement 89-76
Errors in Publication 590, Individual Retirement Arrangements (IRAs), and Publication 17, Your Federal Income Tax, are corrected.

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