Internal Revenue Bulletins  

April 23, 1990

Internal Revenue Bulletin No. 1990-17

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 90-58
The Service is advancing the date of a previously scheduled public hearing on regulations (CO-78-87); 1990-15 I.R.B. 37) disallowing losses on sales of stock of subsidiaries.


Rev. Rul. 90-35
Cooperative housing corporation; nonresidential units; deduction of taxes, interest and business depreciation. Conditions under which allocating shares of stock to non-residential apartments will not prevent a cooperative housing corporation from meeting the requirements of section 216(b)(1)(B) of the Code. Rev. Rul. 58-421 modified and superseded. Rev. Rul. 74-241 amplified.

Rev. Rul. 90-36
Cooperative housing corporation; deductions allowed to tenant-stockholders. Section 277 of the Code applies to cooperative housing corporations, as defined in section 216(b), to determine the amount of net income the corporation derives from tenant-stockholders and nontenant-stockholders. The amount of deductions allowed to tenant-stockholders under section 216(a) may be affected by deductions disallowed to the corporation under section 277.

Rev. Rul. 90-37
U.S. and Argentina agreement; gain from disposition of U.S. real property interest. Gain from the disposition of a U.S. real property interest derived by an Argentine enterprise engaged in the international operations of ships or aircraft is not excluded from U.S. taxation under section 897 of the Code by Article 2(2) of an executive agreement between the U.S. and Argentina, concluded under sections 872(b) and 883(a).

Notice 90-31
An error in T.D. 8261, Treatment of Dual Consolidated Losses, is corrected.


Announcement 90-60
Organizations required to file Form 990, Form 990EZ, or Form 990-PF for a tax year ending December 31, 1989, may receive a two-month extension of time to file those forms.


Announcement 90-59
Additional instructions should be noted to Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Rev. Oct. 1988), for estates of decedents dying after July 12, 1989.


Rev. Proc. 90-26
Foreign corporation; taxable year. This procedure provides guidance with respect to the required taxable year of certain foreign corporations for U.S. tax purposes under section 898(a) of the Code and the election set forth in section 898(c)(1)(B). Guidance is also provided for foreign personal holding companies concerning the designation of certain dividends paid as being taken into account under section 563(c). Rev. Procs. 63-7, 75-54, and 76-35 modified.

T.D. 8296
Final regulations under section 6103 of the Code relate to the disclosure of return information to the Bureau of the Census.

T.D. 8297

Temporary and proposed regulations under section 7605 of the Code relate to the time and place of examination. Notice 90-30 An error in T.D. 8259, Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters, is corrected.

Announcement 90-61
Errors in Publication 1212, List of Original Tax Discount Instruments (Rev. Oct. 1989) and announcement 90-24, 1990-8, I.R.B. 24, are corrected.

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