Internal Revenue Bulletins  

December 26, 1989

Internal Revenue Bulletin No. 1989-52

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.


Announcement 89-162
A meeting relating to electronic filing systems is scheduled to be held on January 3, 1990.


Rev. Rul. 89-131
Panama; tropical differential; not excludable from gross income. The overseas tropical differential paid under 35 C.F.R. 251.31 and 251.32 (1982) by an agency of the U. S. Government to its civilian employees living and working in the Republic of Panama is not excludable from gross income under section 1232(b) of the Tax Reform Act of 1986.

Pub. L. 101-73
Provisions from the "Financial Institutions Reform, Recovery, and Enforcement Act of 1989", that relate to the Internal Revenue Code are reproduced.


Dominican Republic
The agreement between the U. S. and the Dominican Republic for the exchange of information with respect to taxes is reproduced.

Notice 89-114
The U. S. and the Dominican Republic have signed an agreement to exchange tax information.


Rev. Proc. 89-66
Mileage procedure. The optional standard mileage rate for the business use of an automobile for 1990 is 26 cents. Also, rules are set forth for substantiation of ordinary and necessary expenses for transportation whether or not traveling away from home. Rev. Proc. 82-61 superseded; Notice 89-49 superseded; Rev. Ruls. 80-62 and 84-127 superseded.

Rev. Proc. 89-67
Per diem substantiation. This procedure provides rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meal, and/or incidental expenses incurred while traveling away from home will be deemed substantiated under section 1.275-5T of the regulations when a payor (the employer, its agent, or a third party) provides a per diem allowance under a reimbursement or other expense allowance arrangement to pay for such expenses. Rev. Ruls. 80-62 and 84- 164 superseded.

Del. Order 193 (Rev. 2)
Certain officials have been authorized to perform the functions of the Commissioner. Del. Order 193 (Rev. 1) superseded.

Announcement 89-163
The January 1990 revision of Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, is now available.

Announcement 89-164
The new Form 8803, Limit on Alternative Minimum Tax for Children Under Age 14, is expected to be available by January 1990.

Announcement 89-165
Form 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return, is now available.

Announcement 89-166
Form 2441, Child and Dependent Care Expenses, is corrected.



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