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.
A public hearing will be held on October 30, 1989, on proposed
regulations relating to minimum participation standards under section 401(a)(26) of the
A public hearing will be held on November 20, 1989, on proposed
regulations relating to minimum coverage requirements of section 410(b) of the Code.
A public hearing will be held on November 28, 1989, on proposed
regulations relating to the definition of "activity" for purposes of applying
the limitations on passive activity losses and passive activity credits.
Rev. Rul. 89-105
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other
sections of the Code, tables set forth the rates for September 1989.
Temporary and proposed regulations under section 861 of the Code
relate to transition rules for the allocation and apportionment of interest expense and
rules concerning the treatment of financial products that alter effective cost of
Temporary and proposed regulations under section 863(a) of the Code
relate to allocation of income attributable to certain notional principal contracts.
Income Tax Regulations will be issued to postpone the effective date
of section 1.832-4T of the regulations as presently drafted until taxable years beginning
after December 31, 1988.
A list is given of organizations now classified as private
Rev. Proc. 89-51
Rev. Proc. 89-34; effective date changed. The Service is extending
the effective date of Rev. Proc. 89-34 until February 5, 1990. Rev. Proc. 89-34 modified.
Del. Order 23
The Assistant Commissioner (International), District Directors and
Service Center Directors are authorized to make determinations on claims for reimbursement
of bank charges for stopping payment on a check, which the Service lost or misplaced and
requested the taxpayer to replace. Delegation Order 23 (Rev. 11) superseded.
Amendment to the regulations under Part 103 of Title 31 of the Code
of Federal Regulations relates to geographic reporting of certain domestic currency
Information is provided to practitioners regarding their request for
approval of volume submitter plans under the Tax Reform act of 1986.
Guidance is provided to employers who are required to report to
their employees total amounts incurred for dependent care assistance they provide to their
employees under section 129 of the Code.
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