Internal Revenue Bulletins  

August 13, 1990

Internal Revenue Bulletin No. 1990-33

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 90-93
A public hearing will be held on October 22, 1990, on proposed regulations relating to the economic performance requirement.

Announcement 90-94
A public hearing will be held on October 26, 1990, on proposed regulations relating to withholding of tax on nonresident aliens.


Rev. Rul. 90-64
Lodging furnished to U.S. Government employee. The value of lodging furnished to a U.S. Government employee who is a "principal representative" of the U.S. serving in a foreign country is excludable from the representative's gross income. However, amounts deducted from the salary of the principal representative to pay for usual household expenses that must be borne personally by the representative are not excludable from gross income. Rev. Rul. 84-86 modified and superseded.

Rev. Rul. 90-65
Depreciable versus non-depreciable; precious metals. Economically recoverable precious metal fabricated into items used in a taxpayer's trade or business are not depreciable if their cost is more than half the total cost of the item into which they are fabricated. Rev. Rul. 69-55 revoked; Rev. Rul. 75-491 amplified.

Notice 90-53
Countries that require participation in, or cooperation with, an international boycott are listed.


Announcement 90-95
A list is given of organizations now classified as private foundations.


T.D. 8304
IA 41-89

Temporary and proposed regulations under section 60501 of the Code regards returns relating to cash in excess of $10,000 received in a trade business.

T.D. 8305
Final regulations under section 6114 of the Code relate to treaty-based return positions.

Del. Order 114 (Rev. 9)
This order is delegated authority to designated officials of the Service to act as "Competent Authority" under tax treaties and tax information exchange agreements. Del. Order 114 (Rev. 8) superseded.

Proposed regulations under section 6043 of the Code concerns returns relating to certain changes in corporate control or capital structure.

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