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. 90-25
Obsolete revenue ruling. Rev. Rul. 74-26 relating to transfers
(other than by sale or exchange) of section 38 property from an individual debtor to a
trustee in a bankruptcy proceeding that was commenced after March 24, 1981, is declared
This notice explains how certain casualty and theft losses incurred
in a passive activity can be deducted under sections 165 and 469 of the Code, and how
taxpayers should capitalize certain demolition costs under section 280B.
Errors in T.D. 8284, Arbitrage Restriction on Qualified Student Loan
Bonds, are corrected.
Guidelines are set forth for determining, for February 1990, the
weighted average interest rate and the resulting permissible range of interest rates used
to calculate current liability for purposes of the full funding limitation of section
412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.
A list is given of organizations now classified as private
The due date for trustees to report and pay the special estate tax
imposed with respect to a qualified domestic trust has been extended.
The agreement between the U.S. and Mexico for the exchange of
information with respect to taxes is reproduced.
Rev. Proc. 90-3A
Correction of Rev. Proc. 90-3. This revenue procedure revises Rev.
Proc. 90-3 to correct errors in sections 3.013, concerning section 105(h) of the Code, and
5.04, concerning sections 83 and 451. Rev. Proc. 90-3 supplemented and clarified.
Rev. Proc. 90-17
User fees. New user fees are provided for requests for rulings,
opinion letters, determination letters and similar requests as required by the Revenue Act
of 1987. Rev. Proc. 89-4 superseded; Rev. Procs. 80-30, 84-46, 84-86, 87-4, 87-50, 89-9,
89-13, 89-35, 90-1, and 90-4 modified and amplified.
The August 1988 revisions of Forms 8282, Donee Information Return,
and 8283, Noncash Charitable Contributions, may be used until the new revisions are
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