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. 89-106
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1988 and the recomputed differential earnings rate for 1987 are set forth for use by mutual life insurance companies to compute their income tax liability for 1988.

Rev. Rul. 89-107
Accounting method changes; uniform capitalization rules. Situations are set forth in which taxpayers are or are not eligible to use the automatic change procedures of section 1.263A-1T(e)(11) of the regulations.

Rev. Rul. 89-108
Sale of partnership interest. Income from the sale of a partnership interest may not be reported under the installment method to the extent it represents income attributable to the partnership's substantially appreciated inventory.

Rev. Rul. 89-110
Netherlands Income Tax Convention; partial termination. Various revenue rulings are modified and clarified as a result of the partial termination of the U. S.-Netherlands Income Tax Convention. Rev. Ruls. 65-16, 77-435, 79-65, 84-152, 84-153, and 85-163 modified and clarified.

Ct. D. 2046
Charitable contributions; Church of Scientology. The legislative history of the "contribution or gift" limitation under section 170 of the Code reveals that Congress intended to differentiate between unrequited payments to qualified recipients, which are deductible, and payments made to such recipients with some expectation of a quid pro quo in terms of goods or services, which are not deductible. Robert L. Hernandez & Katherine Jean Graham, et al.

EMPLOYEE PLANS

Rev. Proc. 89-52
IRA reporting and valuation on Form 5498 upon death of an IRA owner. Guidance is provided to IRA trustees concerning the reporting and valuation requirements upon the death of an IRA owner.

Notice 89-98
Guidelines are set forth for determining for August 1989, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

EXCISE TAXES

Rev. Rul. 89-109
Partial refunds. To the extent that an airline refunds an amount paid for air transportation, a proportionate amount of the tax attributable to the payment may also be refunded.

ADMINISTRATIVE

Rev. Proc. 89-53
Netherlands Income Tax Convention; partial termination. This procedure involves the effect of the partial termination of the U. S.-Netherlands Income Tax Convention. Rev. Proc. 79-40 modified and clarified.

Rev. Proc. 89-54
Areas in which advance rulings will not be issued. The Service will not issue advance rulings on whether a portion of the amount distributed to a retired minister from a pension or annuity plan can be designated as a parsonage allowance under section 107 of the Code. Rev. Proc. 89-3 amplified.

Notice 89-95
An alternative way to satisfy the notification requirement of section 31.6051(h) of the regulations is provided.

Amendment to the regulations under Part 103 of Title 31 of the Code of Federal Regulations relates to identification required to purchase bank checks and drafts, cashier's checks, money orders and traveler's checks.