Internal Revenue Bulletins  

January 22, 1990

Internal Revenue Bulletin No. 1990-4

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.


T.D. 8276

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 arrangements.


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 clarified.


Announcement 90-8
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 Proc. 87-47 superseded.

Announcement 90-11
An error in the 1989 Instructions for Form 2106 is corrected.

Announcement 90-12
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.

Announcement 90-13
The Service gave an early tip to taxpayers about the repeal of the supplemental Medicare catastrophic premium, or surtax.

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