Internal Revenue Bulletins  

April 9, 1990

Internal Revenue Bulletin No. 1990-15

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 90-49
A public hearing will be held on October 16, 1990, on proposed regulations relating to implementing the repeal of the "General Utilities" doctrine and eliminating duplication of loss with respect to members of affiliated groups filing consolidated returns.


Rev. Rul. 90-29
Amounts paid by an employer pursuant to a leave-sharing plan. Amounts paid by an employer pursuant to a leave-sharing plan are includible in the gross income of the recipient as compensation for services provided by the recipient to the employer and are wages for employment tax purposes.

Rev. Rul. 90-30
LIFO; price indexes; department stores. The December 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, December 31, 1989.

Rev. Rul. 90-31
Effect on section 1248 computations of dividends paid in year of sale. Earnings and profits of a controlled foreign corporation are decreased by amounts previously included in gross income of the transferor shareholder as a dividend under section 1248 of the Code at the time of the actual distribution of the section 951(a)(1)(A) amount attributable to such section 1248 dividend. Rev. Rul. 71-388 modified and Rev. Rul. 83-182 obsoleted.

Notice 90-27
Regulations will provide rules in certain cases to subject income reported under the installment method to the loss limitation rules of sections 382 and 384 of the Code and the built-in gain tax on S corporations of section 1374.

T.D. 8294

Temporary and proposed regulations under sections 337 and 1502 of the Code relate to dispositions and deconsolidations of the stock of a subsidiary by a member of a group of corporations filing consolidated returns.


Rev. Proc. 90-20
Issuance of determination letters; certain defined contribution plans. Procedures are set forth pertaining to the issuance of determination letters relating to the qualification of certain ongoing defined contribution plans under section 401 and 403(a) of the Code and the status of related trusts or custodial accounts under section 501(a). Rev. Procs. 80-30, 85-43, and 89-13 modified and Rev. Proc. 88-42 superseded.

Rev. Proc. 90-21
Modification of Rev. Procs. 89-9 and 89-13. This revenue procedure modifies Rev. Procs. 89-9 and 89-13 regarding certain requirements for approval by the Service of master or prototype pension, profit-sharing and annuity plans and regional prototype plans.

Announcement 90-48
The deadline for submitting master or prototype (M&P) and regional prototype plans of Announcement 89-118, 1989-39 I.R.B. 58, is extended.

Rev. Proc. 90-22
Automobile owners and lessees. This revenue procedure provides owners and lessees of passenger automobiles with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 1990 and the amounts to be included in income for automobile first leased during calendar year 1990.

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