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.
Guidance is provided concerning the reporting of items from a common
trust fund's short taxable year as a result of the common trust fund being required to
change to a calendar year. Notice 89-22 supplemented and modified.
Pending publication of a revenue procedure that will apply to
changes to the proper method of accounting for ceding commissions to comply with Rev. Rul.
82-69 and the Supreme Court decision in Colonial American Life Insurance Co., the Service
will not entertain applications to change the method of accounting.
Rev. Proc. 90-4
Rulings and determination letters; issuance procedures. Revised
procedures are provided for issuing ruling letters, information letters, etc. on matters
relating to sections of the Internal Revenue Code under the jurisdiction of the Assistant
Commissioner (Employee Plans and Exempt Organizations). Rev. Procs. 83-36 and 87-40
superseded and Rev. Proc. 89-35 modified.
Rev. Proc. 90-5
Technical advice. Revised procedures are provided for furnishing
technical advice to Key District Directors and Chiefs, Appeals Office, by the Assistant
Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee
plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 80-26
superseded and Rev. Proc. 83-41 modified.
Guidance is provided to employers and Medicare beneficiaries
regarding the tax treatment and reporting requirements for refunds paid or benefits
received under the Maintenance of Effort provision of the Medicare Catastrophic Coverage
Act of 1988 (Pub. L. 100-360).
The Service will not raise issues concerning the tax effects
resulting from possible prohibited transactions arising from cash, property or services
provided by banks and other financial institutions maintaining individual retirement
accounts (IRAs) and plans for self-employed individuals (Keoghs).
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