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.
Written comments are being solicited from the public about issues to
be addressed by proposed regulations under section 482, 864, and other sections of the
Rev. Rul. 90-78
LIFO; price indexes; department stores. The June 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, June 30, 1990.
Rev. Rul. 90-79
Currency gain or loss recognition; mortgage gain or loss; personal
residence. Gain or loss realized by a U.S. citizen from the sale of a personal residence
may not be offset by loss or gain realized from the repayment of a nonfunctional currency
denominated mortgage loan used to finance the purchase of the residence.
The Service may require an alternative method of basis recovery with
respect to installment obligations where basis is inappropriately deferred.
Final regulations under section 56 of the Code relate to the
alternative minimum tax book income adjustment for corporations.
Green Hills Memorial Park, Rancho Palos Verdes, CA, no longer
qualifies as an organization contributions to which are deductible under section 170 of
The notification requirement, as provided under section 414(r)(2)(B)
of the Code, is not required until further guidance is issued.
A list is given of organizations now classified as private
foundations and an organization that is not a private operating foundation.
Rev. Proc. 90-39A
Consolidated tax liability. This revenue procedure clarifies the
scope of Rev. Proc. 90-39, 1990-30 I.R.B. 18, concerning automatic approval procedures for
an affiliated group filing a consolidated return to elect or to change its method of
allocating the consolidated federal income tax liability to members of the group.
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