Internal Revenue Bulletins  

January 16, 1990

Internal Revenue Bulletin No. 1990-3

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 Proc. 89-6 superseded.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 Proc. 88-58 superseded.

Notice 90-5
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.

Notice 90-6
Guidance is provided concerning the interpretation of "binding contract" transitional rules under the Revenue Reconciliation Act of 1989.

Notice 90-7
Guidance is provided concerning the exclusion of interest on U. S. savings bonds used to pay higher education expenses.

Announcement 90-3
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.

Announcement 90-4
Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, revised in December 1989 should be available in mid-February.

Announcement 90-5
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.

Announcement 90-6
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.

Announcement 90-7
New Form 8816, Special Loss Discount Account and Special Estimated Tax Payments for Insurance Companies, is now available.

Announcement 90-9
New Form 8817, Allocation of Patronage and Nonpatronage Income and Deductions, is now available.

Announcement 90-10
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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