Internal Revenue Bulletins  

June 12, 1989

Internal Revenue Bulletin No. 1989-24

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 89-66A
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 Rul. 89-66 modified and superseded.

Rev. Proc. 89-38
Passive activity losses and credits; definition of activity; lines of business. This revenue procedure sets out lines of business for purposes of applying section 1.469-4T of the Temporary Income Tax Regulations.

T.D. 8249

Temporary and proposed regulations under section 58 of the Code relate to the application of the tax benefit rule to the minimum tax.

T.D. 8253

Temporary and proposed regulations under section 469 of the Code define "activity" for purposes of applying the limitations on passive activity losses and passive activity credits.

Notice 89-65
Additional transitional relief is provided to October 1, 1989, for testing employer plans for compliance with the nondiscrimination rules of section 89(a) of the Code, and the reasonable notice requirement of section 89(k) of the Code.

Notice 89-67
Guidance is provided with respect to the uniform capitalization provisions of section 263A of the Code. Included is a discussion of the amendments to section 263A made by the Technical and Miscellaneous Revenue Act of 1988. This notice also provides clarification relating to certain issues raised in other guidance previously published under section 263A of the Code.

Notice 89-69
Countries that require participation in, or cooperation with, an international boycott are listed.


Rev. Proc. 89-32
Qualified mortgage bonds; mortgage credit certificates; median gross income for the U. S.; average purchase prices for the U. S.; income limitation. Issuers of qualified mortgage bonds and mortgage credit certificates must use the specified median gross income for the U. S. and the average purchase prices for the U. S. for computing the income limitation under section 143(f)(5) of the Code.

Rev. Proc. 89-33
Federal, state, and local agencies; disclosure requests. Federal, state, and local agencies administering certain programs under the Social Security Act, the Food Stamp Act, and state unemployment compensation laws may obtain return information from the Service under section 6103(1)(7) of the Code under certain prescribed procedures.

Announcement 89-69
Errors in Notice 89-32, Employee Plans - Corrective Distributions, are corrected.

Announcement 89-72
The filing dates are extended for amended returns relating to section 263A of the Code.

Announcement 89-73
The effective date provisions in Rev. Proc. 89-32 differ from the general approach to effective dates in Rev. Rul. 86-124. The effective date provisions in Rev. Rul. 86-124 will remain operative until the Service publishes a new revenue ruling conforming the provisions of Rev. Rul. 86-124 to the approach in Rev. Proc. 89-32.

Announcement 89-77
Revisions of Forms 5300, 5302, 5303 and 5307 for Employee Plans are delayed.

Announcement 89-78
An error in the mailing address for 1988 Form 5500EZ, Annual Return of One-Participant (Owners and Their Spouses) Pension Benefit Plan, is corrected.

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