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. 90-19
Interest rates; underpayments and overpayments. The rate of interest
determined under section 6621 of the Code for the calendar quarter beginning April 1,
1990, will remain at 10 percent for overpayments and 11 percent for underpayments.
Rev. Rul. 90-20
Carrying party's costs to explore, develop, and operate a mineral
property; deductibility. The taxpayer may deduct all amounts if paid or incurred prior to
payout that qualify as exploration expenditures under section 617(a) of the Code if it has
made a proper election under that section. The taxpayer also may deduct all amounts it
paid or incurred prior to payout that qualify as development expenditures under section
The deadline of March 10, 1990, for the reporting of information
concerning treaty-based return positions set forth in section 301.6114-1T(e) of the
temporary regulations is extended to a date that is 90 days after the date of publication
of the final regulation in the Federal Register.
Final regulations under section 148 of the Code relate to arbitrage
restrictions on qualified student loan bonds.
Temporary and proposed regulations under section 148 of the Code
relate to certain yield adjustment payments for qualified student loan bonds.
Final regulations under section 861 of the Code relate to
apportionment of expenses in the Foreign Service Corporations (FSC) and Domestic
International Sales Corporations (DISC) contexts.
Rev. Rul. 90-21
Insurance gift; transfer. The gratuitous assignment of a life
insurance policy by a corporation within three years of the death of the corporation's
controlling shareholder is, for purposes of section 2035(d)(2) of the Code, a transfer of
the incidents of ownership in the policy by the controlling shareholder.
The agreement between the U.S. and Puerto Rico for the exchange of
information and mutual assistance with respect to taxes is reproduced.
Rev. Proc. 90-13
Rulings; determination letters; closing agreements; Associate Chief
Counsel (Technical). To allow sufficient time to evaluate comments received concerning
Announcements 89-104 and 89-105, the February 5, 1990, effective date for implementation
of the "comfort ruling" policy is extended to May 7, 1990. Rev. Proc. 90-1
Forms 1023 (and 872-C) and 1024, Applications for Recognition of
Exemption, are now available.
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