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.

SPECIAL ANNOUNCEMENTS

Announcement 90-76
A public hearing will be held on September 5, 1990, on proposed regulations relating to the limitations on deferred exchanges and the inapplicability of section 1031 of the Code to exchanges of partnership interests.

Announcement 90-80
A schedule is given of the sites and dates for seminars on magnetic media reporting of information returns.

Rev. Proc. 90-51
Private activity bonds; issuance costs. The payment of issuance costs for an issue of private activity bonds from proceeds of the issue is not a qualifying use of bond proceeds for purposes of section 142(a) of the Code. Rev. Rul. 80-171 obsoleted.

Rev. Rul. 90-50
LIFO; price indexes; department stores. The March 1990 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, March 31, 1990.

Notice 90-40
Certain additional rules will be incorporated in section 301.6114-1(c)(7) and (d) of the final regulation under section 6114 of the Code that will specify who must report for purposes of section 6114 and what information must be reported.

Notice 90-41
Guidance is provided regarding the application of section 514(c)(9)(E) of the Code to certain partnerships in which one or more (but not all) of the partners are qualified tax-exempt organizations within the meaning of section 514(c)(9)(C).

IA-237-84
Proposed regulations relate to the limitations on deferred exchanges and the inapplicability of section 1031 of the Code to exchanges of partnership interests.

EXEMPT ORGANIZATIONS

Announcement 90-81
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Notice 90-42
Guidance is provided to taxpayers who receive erroneous refunds of the ozone-depleting chemicals tax.

ADMINISTRATIVE

Rev. Proc. 90-34
Employee automobile business expenses; substantiation. This procedure provides rules under which the amount of an employee's automobile business expenses will be deemed substantiated under section 1.274-5T of the temporary regulations. Rev. Proc. 89-66 amplified.

Rev. Proc. 90-35
Areas in which rulings or determination letters will not ordinarily be issued. The Service will not ordinarily issue a ruling or determination letter with respect to whether an issue of private activity bonds meets the requirements of section 142 or 144(a) of the Code if the sum of the portions of the proceeds of the issue that are used for certain purposes equals more than 5 percent of the net proceeds of the issue as defined in section 150(a)(3). Rev. Proc. 90-3 modified.