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. 89-92
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of section 1274, 1288, 382 and other
sections of the Code, tables set forth the rates for August 1989.
Rev. Rul. 89-93
Special FSC sourcing rule. In determining the foreign source income
of a related supplier of a FSC under section 928(e)(1) of the Code, the maximum amount of
DISC commission must be determined.
The time for taxpayers who had elected the cost sharing method under
section 936(h) of the Code to change to another method for reporting and computing
intangible property is extended for one year. Notices 87-27 and 88-97 modified.
Notice 89-11, 1989-4 I.R.B. 11, will apply only if the FSC's taxable
income on an export sale is determined on the FSC's original income tax return under one
of the administrative pricing methods of section 925 of the Code.
Final and temporary regulations under sections 61 and 132 of the
Code relate to taxation of fringe benefits and exclusions from gross income for certain
Rev. Rule. 89-94
Information returns; federal credit unions. Federal credit unions
are not required to file Form 990, Return of Organization Exempt From Income Tax, because
they are described in section 501(c)(1) of the Code. Rev. Rul. 60-169 obsoleted.
The deadline provided in Rev. Proc. 89-16, 1989-10 I.R.B. 18, for
changing to a capitalization method of accounting for package design costs in accordance
with Rev. Rul. 89-23, 1989-10 I.R.B. 4, is extended.
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