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.
A public hearing will be held on March 2, 1990, on proposed
regulations relating to the definition of "dual consolidated losses".
A public hearing will be held on March 14, 1990, on proposed
regulations relating to reporting requirements with respect to real estate mortgage
investment conduits (REMICs).
Rev. Rul. 90-10
Losses; casualty; disaster areas; year of deduction. Disaster areas
in which losses for 1989 qualify for special tax treatment under section 165(i) of the
Code are listed.
Rev. Rul. 90-11
Adoption of poison pill plans. The adoption of a "poison
pill" plan by a corporation does not cause any taxpayer to realize gross income.
Rev. Rul. 90-12
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other
sections of the Code, tables set forth the rates for February 1990.
Rev. Rul. 90-13
Partial liquidation; pro rata distribution and shareholder surrender
of stock. A redeemed shareholder need not surrender stock in order for a pro rata
distribution in partial liquidation to qualify as a redemption under section 302(b)(4) and
(e) of the Code. Rev. Ruls. 79-257 and 81-3 obsoleted.
Rev. Rul. 90-14
LIFO; price indexes; department stores. The November 1989 Bureau of
Labor Statistics price indexes are accepted for use by department stores employing the
retail inventory and last-in, first-out inventory methods for valuing inventories for tax
years ended on, or with reference to, November 30, 1989.
Final regulations under section 807 of the Code relate to mortality
and morbidity tables for insurance products for which there are no applicable
commissioners' standard tables.
Final regulations under section 989 of the Code relate to the
definition of a qualified business unit.
Foreign tax credit; domestic corporation owns 10 percent or more of
voting stock of foreign corporation. "Accumulated profits" are to be calculated
in accordance with domestic tax principles. Goodyear Tire and Rubber Co.
This notice provides the domestic asset/liability percentages and
domestic investment yields under section 842(b) of the Code and provides guidance on
making estimated tax payments.
A list is provided of organizations that no longer qualify as
organizations contributions to which are deductible under section 170(c(2) of the Code.
Railroad Retirement; rate determination; quarterly.
Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c)
of the Code shall be twenty-six cents for the quarter beginning January 1, 1990.
An error in Publication 17, Your Federal Income Tax (1989) is
In 1990 the Service will accept original Forms 5498 and all
corrected returns for Forms 1099 series, 1098, 5498, and W-2G electronically.
The effective date for implementation of the "comfort
ruling" policy set forth in section 18.02 of Rev. proc. 90-1, 1990-1 I.R.B. is
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