Internal Revenue Bulletins  

September 10, 1990

Internal Revenue Bulletin No. 1990-37

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 90-104A
An erroneous telephone number in Announcement 90-104, 1990-36 I.R.B. 32, Third Annual Institute on Current Issues in International Taxation, is corrected.


Rev. Rul. 90-76
Foreign corporation; successive liquidations of U.S. real property; gain. A foreign corporation must recognize gain under section 1.897-5T(2)(ii)(B) of the regulations on the distribution in a liquidation of a U.S. real property interest acquired in another liquidation from a purchased foreign corporation.

Rev. Rul 90-77
Revocation of elections. A qualified individual's claiming of a foreign tax credit with respect to foreign earned income eligible for exclusion under section 911 of the Code and that the taxpayer has elected to exclude is inconsistent with the previously made election or elections and generally will result in the revocation of one or both elections.

Notice 90-55
Pursuant to section 1.163-5(c)(2)(i)(D)(3)(iii)(F) of the regulations, Germany and Switzerland are designated as foreign countries in which certification under section 1.163- 5(c)(2)(i)(D)(3)(i) is not permissible.

Proposed regulations under sections 269 and 382 of the Code relate to acquisitions made to evade or avoid income tax and to the use of pre-change corporate tax attributes following an ownership change.

Announcement 90-105
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170(c)(2) of the Code.


Rev. Proc. 90-48
General rules and specifications for private printing of Forms W-2, W-2P, and W-3. Specifications are set forth under which substitutes for Forms W-2, W-2P, and W-3 may be privately printed without prior approval of the Service. Rev. Proc. 89-41 superseded.

Del. Order 156 (Rev. 12)
This order is revised to authorize additional officials to disclose tax identity information in accordance with section 6103(l)(12) and 6103(m) of the Code. Del. Order 156 (Rev. 11) superseded.

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