Internal Revenue Bulletins  

February 5, 1990

Internal Revenue Bulletin No. 1990-6

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.


Announcement 90-17
A public hearing will be held on March 2, 1990, on proposed regulations relating to the definition of "dual consolidated losses".

Announcement 90-18
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.

T.D. 8278
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.

T.D. 8279
Final regulations under section 989 of the Code relate to the definition of a qualified business unit.

Ct.D. 2047
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.

Notice 90-13
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.

Announcement 90-20
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.
The 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.


Announcement 90-15
An error in Publication 17, Your Federal Income Tax (1989) is corrected.

Announcement 90-19
In 1990 the Service will accept original Forms 5498 and all corrected returns for Forms 1099 series, 1098, 5498, and W-2G electronically.

Announcement 90-21
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 postponed.

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