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. 90-1
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other
sections of the Code, tables set forth the rates for January 1990.
Guidelines are set forth for determining, for December 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.
New tax rates for petroleum environmental taxes are effective on
December 12, 1989, and January 1, 1990.
Rev. Proc. 90-1
Rulings; determination letters; closing agreements; Associate Chief
Counsel (Technical). Revised procedures are provided for issuing rulings, determination
letters, and information letters, and for entering into closing agreements on specific
issues under the jurisdiction of the Associate Chief Counsel (Technical). Rev. Proc. 89-1
Rev. Proc. 90-2
Technical advice to the District Directors and Chiefs, Appeals
Offices; Associate Chief Counsel (Technical). Revised procedures are provided for
furnishing technical advice to District Directors and Chiefs, Appeals Offices, in areas
under the jurisdiction of the Associate Chief Counsel (Technical). Taxpayers rights when
such advice has been requested are also set forth. Rev. Proc. 89-2 superseded.
Rev. Proc. 90-3
Update of Rev. Proc. 89-3; areas in which advance rulings will not
be issued. This procedure updates Rev. Proc. 89-3, as amplified and modified by subsequent
revenue procedures, to provide a revised list of those areas of the Internal Revenue Code
under the jurisdiction of the Associate Chief Counsel (Technical) relating to issues in
which the Service will not issue advance rulings or determination letters. Rev. Procs. 89-
7, 89-19, 89-22, 89-26, 89-36, 89-39, 89-54, and 89-63 superseded.
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