Internal Revenue Bulletins  

September 18, 1989

Internal Revenue Bulletin No. 1989-38

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.


Notice 89-99
Guidance is provided on selected issues of the estate tax valuation freeze provisions of section 2036(c) of the Code.


Announcement 89-114
Petitions to add linear alpha olefins and polyalphaolefins to the list of taxable substances in section 4672(a)(3) of the Code have been filed.

Announcement 89-115
A petition to add polyethylene terephthalate to the list of taxable substances in section 4672(a)(3) of the Code has been filed.


Rev. Proc. 89-55
Magnetic tape reporting; information returns: Form 8027. Requirements and conditions are set forth for submitting Form 8027, Employer's Annual Information Return to Tip Income and Allocated Tips, on magnetic tape. Rev. Proc. 86-45 superseded.

Rev. Proc. 89-56
Consolidated returns; 52-53 week tax year. Procedure for an affiliated group of corporations to obtain the Commissioner's advance consent under section 1.1502-76(a)(1) of the regulations to file a consolidated income tax return in which one or more members use a 52-53-week tax year and the tax years of all members end within the same 7-day period. Rev. Ruls. 72-184 and 78-322 modified.

Del. Order 11
Redelegation of authority is allowed from the District Director to accept or reject offers in compromise to the level of Division Chief or Chief Collection Section in streamlined districts where this position exists. Del. Order 11 (Rev. 18) superseded.

Announcement 89-113
Organizations may continue to file the March 1986 versions of Forms 1023 and (872-C) and 1024, Applications for Recognition of Exemption.

Announcement 89-116
The Second Annual Institute on Current Issues in International Taxation, cosponsored with The George Washington University, will be held December 11 and 12 at the Willard Inter-Continental Hotel in Washington.

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