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.
The Service will again conduct a program during the 1990 filing
period for 1040NR Returns (U.S. Nonresident Alien Income Tax Returns) with Schedule D,
Schedule E and Form 4797 due June 15, 1990, to be filed via magnetic tape media.
Rev. Rul. 89-114
LIFO; price indexes; department stores. The August 1989 Bureau of
Labor Statistics price indexes are accepted for use by department stores employing the
retail inventory and last-in, first-out inventory methods for valuing inventories for tax
years ended on, or with reference to, August 31, 1989.
Rev. Rul. 89-118
Obsolete revenue rulings; credibility of foreign taxes. Listed
post-1952 revenue rulings dealing with the credibility of foreign taxes are declared
obsolete for taxable years ending after June 15, 1979.
Rev. Rul. 89-119
Foreign tax credit; Brazil; interest withholding tax. Brazilian
withholding tax on interest is otherwise creditable and a credit can be claimed under
section 901 of the Code for the portion of the amount withheld that exceeds the subsidy
received by the borrowers. Rev. Rul. 78-258 modified.
Temporary and proposed regulations relate to requirements that must
be met to qualify under section 936(d)(4) of the Code as investments in qualified
Caribbean Basin Countries.
The last date for adopting section 401(k) model amendments to the
M&P plans is extended until March 31, 1990.
The bilateral agreements between the U.S. and Cyprus,
Finland, Peru, St. Vincent and the Grenadines, and Taiwan providing for the reciprocal tax
exemption of income from international operation of ships and/or aircraft are set forth.
Rev. Proc. 89-61
Change of election; cost sharing. Permission is granted for
taxpayers who have made a cost sharing election for taxable years beginning prior to
January 1, 1987, and taxpayers who have made a cost sharing election for a taxable year
beginning after December 31, 1986, to change their election.
Information is provided concerning relief for victims of the 1989
October earthquake that struck northern California who may be unable to meet deadlines for
filing returns and paying taxes.
Errors in T.D. 8258, Allocation of Income Attributable to Certain
Notional Principal Contracts Under Section 8963(a), are corrected.
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