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. Proc. 90-6
Areas in which advance rulings will not be issued: Associate Chief
Counsel (International). Listed are those areas of the Code under the jurisdiction of the
Associate Chief Counsel (International) in which the Service will not issue advance
rulings or determination letters. Rev. Proc. 89-6 superseded.
Rev. Proc. 90-7
Income tax cost-of-living adjustments. The Service provides
cost-of-living adjustment factors and their application to the tax rate tables for
individuals and for estates and trusts, standard deduction amounts, the earned income
credit and the personal exemption.
Rev. Proc. 90-8
Substitute printed, computer-prepared, and computer-generated tax
forms and schedules. Requirements are set forth for privately designed and printed federal
tax return forms and the conditions under which the Service will accept computer-prepared
and computer-generated tax forms and schedules. Rev. Proc. 88-58 superseded.
The deadline for completing a qualified restructuring, as set forth
in section 1.1503-2T(c)(4)(ii) of the regulations, is extended until December 31, 1990.
Guidance is provided concerning the interpretation of "binding
contract" transitional rules under the Revenue Reconciliation Act of 1989.
Guidance is provided concerning the exclusion of interest on U. S.
savings bonds used to pay higher education expenses.
An election process is provided for plan administrators of multiple
employer plans established prior to January 1, 1989, to elect the new funding method
applicable to multiple employer plans established on or after that date.
Form 709, United States Gift (and Generation-Skipping Transfer) Tax
Return, revised in December 1989 should be available in mid-February.
Supplemental instructions are provided to "1989 Computation
Schedule for Required Payment Under Section 7519" located in the 1989 Instructions
for Form 1065 and Form 1120S.
Forms 8804, Annual Return for Partnership Withholding Tax (Section
1446), 8805 Foreign Partner's Information Statement of Section 1446 Withholding Tax, and
8813, Partnership Withholding Tax Payment (Section 1446), have been developed and are
expected to be available in January 1990.
New Form 8816, Special Loss Discount Account and Special Estimated
Tax Payments for Insurance Companies, is now available.
New Form 8817, Allocation of Patronage and Nonpatronage Income and
Deductions, is now available.
New Publication 3, Tax Information for Military Personnel, and new
Publication 4, Student's Guide to Federal Income Tax, are now available.
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