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.
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.
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.
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.
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
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
Proposed regulations relate to the limitations on deferred exchanges
and the inapplicability of section 1031 of the Code to exchanges of partnership interests.
A list is given of organizations now classified as private
Guidance is provided to taxpayers who receive erroneous refunds of
the ozone-depleting chemicals tax.
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.
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