Internal Revenue Bulletins  

July 10, 1989

Internal Revenue Bulletin No. 1989-28

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.


Announcement 89-86
The current deadline of June 28, 1989, is extended for submitting comments and requests for a public hearing with respect to proposed regulations relating to the treatment of partnership liabilities and the allocation of deductions attributable to nonrecourse debt.


Ct. D. 2044
Additional consideration; boot payment; capital gains. The language and legislative history of section 356(a) of the Code, as well as a common-sense understanding of the economic substance of the transaction at issue, establish that boot payment to the taxpayer is subject to capital gains, rather than ordinary income treatment. Donald E. Clark, et ux.

Announcement 89-87
Errors to the Federal Register publication for Friday, May 5, 1989, at 54 F.R. 19390 of the notice of proposed rulemaking (1989-25 I.R.B. 18) are corrected. The proposed rules relate to golden parachute payments.


Announcement 89-88
A list is given of organizations now classified as private foundations and an organization that is not a private operating foundation.


Notice 89-76
Conditional diesel and aviation fuel registrations issued under Notice 88-30 are no longer valid.


Rev. Proc. 89-41
General rules and specifications for private printing of Forms W- 2, W-2P, and W-3. Specifications are set forth under which substitutes for Forms W-2, W-2P, and W-3 may be privately printed without prior approval of the Service. Rev. Proc. 88-43 superseded.

Notice 89-77
Under the backup withholding regulations, payers of interest and dividends are required to give notice of pending backup withholding within five business days to every payee identified as having an incorrect TIN on a tape listing the Service will send to them. These tapes will be issued sometime in October of this year. Advance notice of the tape specifications is given so that payers can complete any necessary programming changes to their systems to adhere to the timeframes prescribed in the regulations.

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