Internal Revenue Bulletins  

September 17, 1990

Internal Revenue Bulletin No. 1990-38

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 90-106
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 Code.


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.

Notice 90-56
The Service may require an alternative method of basis recovery with respect to installment obligations where basis is inappropriately deferred.

T.D. 8307
Final regulations under section 56 of the Code relate to the alternative minimum tax book income adjustment for corporations.

Announcement 90-107
Green Hills Memorial Park, Rancho Palos Verdes, CA, no longer qualifies as an organization contributions to which are deductible under section 170 of the Code.


Notice 90-57
The notification requirement, as provided under section 414(r)(2)(B) of the Code, is not required until further guidance is issued.


Announcement 90-108
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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