Internal Revenue Bulletins  

December 18, 1989

Internal Revenue Bulletin No. 1989-51

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. 89-129
CPI adjustment for below-market loans - 1990. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualifying continuing care facility without incurring imputed interest is published and adjusted for inflation for the years 1987-90. Rev. Rul. 89-48 supplemented and superseded.

Rev. Rul. 89-130
U. S. tax treatment of foreign REITs. A foreign corporation cannot qualify as a real estate investment trust (REIT).


Announcement 89-157
A video tape is available that highlights the Regional Prototype Program which was established by Revenue Procedure 89-13, 1989-1 C.B. 801.


Announcement 89-158
A list is given of organizations now classified as private foundations.


T.D. 8275
Final regulations under section 6050M of the Code relate to returns to be made by Federal executive agencies to report certain contract information.

Announcement 89-159
The Form 1041S, U. S. Fiduciary Income Tax Return for Nontaxable Simple Trusts, has been obsoleted.

Announcement 89-160
The new Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (and Other Collateralized Debt Obligations (CDOs), is now available.

Announcement 89-161
New Form 8038-T, Arbitrage Rebate, has been developed and Form 8038-G, Information Return for Tax-Exempt Government Obligations,and Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Government Bond Issues, Leases and Installment Sales, have been revised. These forms will be available beginning in January 1990.

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