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. 89-76
Interest on certain loans used to acquire employer securities. A
corporation's actions as an underwriter in the sale of notes evidencing a securities
acquisition loan will not adversely affect the status, under section 133 of the Code, of
interest received or accrued on such notes. A qualified lender will be entitled to the
partial interest exclusion of section 133 without regard to whether each previous holder
of the note was a qualified lender.
Rev. Rul. 89-78
Net operating loss deduction; carrybacks and carryovers. For
purposes of section 172(b)(1)(L) of the Code, (1) a taxpayer must be an organization to
which section 593 is incurred, and (2) the relevant version of section 593 is former
section 593, as in effect during the loss year.
Rev. Rul. 89-79
Dividends paid deduction; preferential dividends; regulated
investment companies. For purposes of applying the $10,000,000 initial investment
requirement of section 562(c) of the Code, the term "shareholder" refers to the
legal owner of a regulated investment company's shares rather than to the beneficial
Rev. Rul. 89-80
Consolidated returns; carryback of consolidated net operating losses
following the consolidation of two unrelated common parent corporations. Pursuant to the
reverse acquisition rules of section 1.1502-75(d)(3) of the regulations, the portion of a
consolidated net operating loss attributable to a newly formed common parent, following
the consolidation of two unrelated common parents under section 368(a)(1)(A) of the Code,
may be carried back to prior years of the affiliated group which is treated as continuing
in existence. No portion of the consolidated net operating loss attributable to the newly
formed common parent may be carried back to the prior years of the affiliated group which
is treated as terminating.
Rev. Proc. 89-39
Areas in which advance rulings will not be issued; section 355. The
Service will not rule on whether the corporate business requirement of section 1.355-2(b)
of the regulations is satisfied in three situations. Rv. Proc. 89-3 amplified.
Proposed regulations under section 280G of the Code relate to golden
Additional guidance is provided concerning certain aspects of
permitted disparity under section 401(1) of the Code.
Changes will be made in the procedures for issuing opinion letters
relating to master and prototype pension and profit- sharing plan, and for issuing
notification letters relating to regional prototype plans. Rev. Procs. 89-9 and 89-13 will
Further information is given regarding the appropriate user fee for
applications for determination letters for adopters of volume submitter plans.
In accordance with Section 12.02 of Rev. Proc. 84-23, set forth is a
list of master or prototype plans closed by the National Office of the Internal Revenue
Service between January 1, 1988 and March 31, 1988.
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