Internal Revenue Bulletins  

October 1, 1990

Internal Revenue Bulletin No. 1990-40

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 90-111
The Electronic Filing Systems Office of the Service has planned an IRS Electronic Filing Systems National Conference and Exhibition for November 2-3, 1990.


T.D. 8310

Temporary and proposed regulations under section 1502 of the Code relate to consolidated return treatment of organizations whose tax-exempt status was repealed by the Tax Reform Act of 1986.

Notice 90-60
The federal income tax treatment of payments or transfers of property made by qualifying facilities to public utilities in connection with the sale of power under PURPA contracts. Notice 88-129 amplified and modified.


Notice 90-58
Employers that are subject to COBRA and do not voluntarily maintain group health plan coverage for activated reservists and their families must offer COBRA continuation coverage under section 4980B of the Code. The COBRA obligation is not affected by military health coverage.

Notice 90-62
Guidelines are set forth for determining, for September 1990, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.


Notice 90-61
Guidance is provided to section 501(a) exempt organizations on meeting the requirements of section 60501 of the Code.


T.D. 8311

Final, temporary, and proposed regulations under section 4681 of the Code relate to tax on chemicals that deplete the ozone layer and on products containing such chemicals.


Announcement 90-112
New Form 8752, Required Payment or Refund Under Section 7519, has been developed and will be available in January 1991.

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