Internal Revenue Bulletins  

April 2, 1990

Internal Revenue Bulletin No. 1990-14

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. 90-27
Dutch-auction rate preferred stock; dividends received deduction. The terms of the described issue of dutch-auction rate preferred stock do not prevent the corporation receiving a dividend distribution with respect to the stock from claiming the dividend received deduction.

Rev. Rul. 90-28
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 April 1990.

T.D. 8291
Final regulations under section 40 of the Code relate to alcohol fuels credit.

T.D. 8293

Temporary and proposed regulations under section 832 of the Code relate to the treatment of salvage and reinsurance.

Notice 90-26
Guidance is provided concerning the rules relating to the adjustment to the pools of foreign taxes and earnings and profits when the allowable foreign tax credit changes.

Announcement 90-47
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.


Rev. Proc. 90-19
Recognition of gain required in certain section 332 liquidations. This revenue procedure provides a procedure for certain foreign corporations to enter into a closing agreement under section 7121 of the Code and obtain nonrecognition on a distribution in liquidation under section 332(a) of U. S. real property interests that would otherwise be subject to gain recognition under section 1.897-5T(c)(2)(ii)(B) of the regulations.

T.D. 8292
Final regulations under sections 6114 and 6712 of the Code relate to treaty-based return positions.

Announcement 90-45
Supplemental instructions for Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies, are provided.

Announcement 90-46
Errors in Publication 1212, List of Original Issue Discount Instruments, are corrected.

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