Internal Revenue Bulletins  

August 20, 1990

Internal Revenue Bulletin No. 1990-34

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.


Rev. Rul. 90-67
Low-income housing credit; satisfactory bond; "bond factor" amounts for August and September 1990. This revenue ruling announces the monthly "bond factor" amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the months of August and September 1990. It also modifies Rev. Rul. 90-60, 1990-30 I.R.B. 4 to state that the Service will timely publish a monthly figure but may do so less frequently than monthly. Rev. Rul. 90-60 modified and supplemented.

Rev. Rul. 90-69
LIFO; price indexes; department stores. The May 1990 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in and first-out inventory methods for valuing inventories for tax years ended on, or with reference to, May 31, 1990.

Rev. Rul. 90-68
Inflation adjustment; qualified debt instrument; cash method debt instrument. This revenue ruling provides inflation-adjusted stated principal amounts for qualified debt instruments and cash method debt instruments for sales or exchanges occurring in the 1990 calendar year.


Rev. Proc. 90-45
Offshore oil credit; interest rates. This procedure provides the interest rates to be used in computing the credit under section 4612(d) of the Code and the procedures to be followed to claim the credit.


Rev. Proc. 90-44
Reproduction of forms; Forms 1096, 1098, 1099 series, 5498, and W-2G. Requirements are set forth for reproducing paper substitutes for Forms 1096, 1098, 1099 series, 5498, and W-2G, and for furnishing substitute statements to form recipients. Rev. Proc. 89-42 superseded.

Announcement 90-96
The Service is conducting a pilot examination program of 400 pension plans that have terminated without seeking a determination letter.

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