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. 89-81
Nonproportionate donation of dividends paid by regulated investment company with multiple classes of stock. If a regulated investment company has two or more classes of stock and it designates the dividends that it pays on one class as consisting of more than that class' proportionate share of a particular type of income, the designations are not effective for federal tax purposes to the extent that they exceed the class' proportionate share of that type of income. Rev. Ruls. 70-597 and 74-177 modified.

Rev. Rul. 89-82
Section 59A environmental tax and S corporations. An S corporation is not subject to the section 59A environmental tax because under section 1361 of the Code an S corporation is not subject to the taxes imposed by Chapter 1 of the Code and section 59A is a Chapter 1 tax.

Rev. Rul. 89-83
LIFO; price indexes; department stores. The March 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, March 31, 1989.

Notice 89-72
New temporary regulations concerning reporting requirements that will be imposed on REMICs and other issuers of collateralized debt obligation will soon be issued. These regulations will require that REMICs and certain other issuers file new Form 8811 with the Service by July 31, 1989.

Notice 89-73
The temporary regulations under section 884 of the Code will be amended to specify that the branch profits tax will be imposed at a rate of 5% on French corporations that are residents of France and entitled to benefits with respect to the branch profits tax.

Notice 89-74
Translation rules are provided for translating the income of a foreign branch of a U. S. taxpayer that has a functional currency other than the U. S. dollar and that credits its foreign taxes.

T.D. 8251
Final regulations under section 41 of the Code relate to the credit for increasing research activities.

PS.002-89
Proposed regulations under sections 41 and 174 of the Code relate to the definition of research and experimental expenditures.

Announcement 89-84
Various areas of the States of Alaska, Louisiana, Minnesota, North Carolina, North Dakota, Texas, and Washington have been declared disaster areas in which losses qualify for the special tax treatment under section 165(i) of the Code.

EMPLOYEE PLANS

Notice 89-68
Amendments to the model cash or deferred arrangement (CODA) contained in Notice 87-34 are provided for sponsors of master and prototype profit-sharing plans. Also, cut-off dates are specified for continued use of the model CODA. Notices 87-34 and 87-51 modified and obsoleted. Rev. Proc. 87-18 modified.

EXCISE TAXES

Rev. Rul. 89-84
Public announcement service; communications tax. Tax consequences under section 4251 of the Code are described for amounts paid for a public announcement service.

ADMINISTRATIVE

Notice 89-71
Guidance is provided on taxpayer furnishing of the identification of their dependent care providers on their federal income tax returns.

T.D.8254
IA-24-89
Temporary and proposed regulations under section 6404 of the Code relate to the abatement of a portion of any penalty or addition to tax attributable to erroneous written advice to a taxpayer by the Service.

Announcement 89-82
The Service will conduct a nationwide series of seminars to assist people who file information returns on magnetic media to meet the legal and technical filing requirements.