Internal Revenue Bulletins  

February 12, 1990

Internal Revenue Bulletin No. 1990-7

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. Rul. 90-15
Segregation of options under section 1.382-2T. The segregation rules of section 1.382-2T(j)(2) of the temporary regulations do not apply to create separate direct public groups of shareholders with respect to options issued before September 4, 1987.

Notice 90-14
Guidance is provided to employees on how to claim an adjustment to income for business expenses if amounts were reported on Form W-2 that were permitted, but not required to be reported for 1989.

T.D. 8280

Temporary and proposed regulations under section 367 of the Code relate to certain corporate distributions to foreign corporations.


Announcement 90-23
A list is given of organizations now classified as private foundations.


Rev. Proc. 90-11
State or local bonds; arbitrage rebate; innocent failure. Guidance is provided issuers of state or local bonds for filing (1) a request for an extension of time to pay a correction amount of arbitrage rebate, (2) an explanation of an innocent failure to meet a requirement for payment of arbitrage rebate, or (3) a request for a ruling regarding a failure (other than an innocent failure) to meet a requirement for payment of arbitrage rebate.

Notice 90-15
Guidance is provided on the changes made to the magnetic media reporting requirements for information returns by the Revenue Reconciliation Act of 1989. Information returns due February 28, 1990, including those required to be filed on Forms 1099-B, 1099-INT, 1099-OID, 1099-DIV, and 1099-PATR, may be filed on the prescribed paper form if fewer than 250 returns are required to be filed.

Announcement 90-16
The August 1989 revision of Form 5452, Corporate Report of Nondividend Distribution, is modified to allow corporations paying nondividend distributions to request an extension of time for the current year.

Announcement 90-22
Filing requirements for Form 5500EZ, Annual Return of One-Participant (Owners and Their Spouses) Pension Benefit Plan, have been relaxed.

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