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.
Temporary, final and proposed regulations under sections 62, 162,
274, 3121, 3231, 3306, 3401, and 6041 of the Code relate to the taxation of and reporting
and withholding on employee business expense reimbursements and other expense allowance
Rev. Rul. 90-2
Applicable marital deduction in determining "second
limitation" on credit for tax on prior transfers. In determining the "second
limitation" on the credit for tax on prior transfers for a decedent who died after
1981, the applicable marital deduction is the value of the property passing to the
surviving spouse without any proportionate reduction and without limitation as to amount.
Rev. Ruls. 60-161, 76-311, and 80-210 are obsolete for decedents dying after 1981.
Rev. Rul. 90-3
Residuary bequest to spouse; pecuniary bequest payable at fair
market value. A residuary bequest to the surviving spouse is deductible for purposes of
section 2056 of the Code where the beneficiary of a pecuniary bequest is required to be
paid with assets valued at their fair market at the time of payment. Rev. Rul. 81-20
The Revenue Reconciliation Act of 1989 increased the excise tax for
international air transportation from $3 to $6 for transportation beginning after December
31, 1989. In addition, the automatic reduction in the rate of the other aviation-related
taxes has been suspended until January 1, 1991.
Rev. Proc. 90-9
Forms; magnetic tape; Form W-4; reporting requirements. Requirements
and conditions are set forth for submitting certain Forms W-4, Employee's Withholding
Allowance Certificate, on magnetic tape instead of filing paper returns. Rev. Proc. 87-47
An error in the 1989 Instructions for Form 2106 is corrected.
Banks, brokers, and other middlemen who report discount on Treasury
bill redemptions on Form 1099-INT must use the owner's purchase price, where available, to
determine the amount of discount to report.
The Service gave an early tip to taxpayers about the repeal of the
supplemental Medicare catastrophic premium, or surtax.
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