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. 90-81
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for October 1990.

Rev. Rul. 90-82
Trust depreciation deduction allocation; mortgaged property. A trust that holds mortgaged property and that charges payments of principal on the mortgage note against trust income in determining amounts to be distributed to the trust's beneficiaries must allocate a portion of the depreciation deduction attributable to the mortgaged property to the trust.

CO-62-89
Proposed regulations relate to the operation of the option attribution rules of section 382 of the Code in a title II or similar case.

EMPLOYMENT TAXES

Railroad Retirement; rate determination; quarterly.
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be twenty-six cents for the quarter beginning October 1, 1990.

EXCISES TAXES

Rev. Rul. 90-83
Sales to the United Nations; applicability of federal excise taxes. Pursuant to the Convention on the Privileges and Immunities of the United Nations, the United Nations may make purchases for its official use free of certain federal excise taxes. Current taxes for which the privilege is, or is not, accorded are listed.

ADMINISTRATIVE

Rev. Proc. 90-51
Mortgage revenue bonds; mortgage credit certificates; average area purchase price. Average area purchase price safe harbor limitations for Guam and Puerto Rico are added to the list in Rev. Proc. 89-59. Rev. Proc. 89-59 is supplemented. Rev. Proc. 88-48, as supplemented by Rev. Proc. 89-27, is obsoleted.

Rev. Proc. 90-52
Section 332 checklist questionnaire. This procedure updates the checklist questionnaire for the use of taxpayers in submitting private letter ruling requests regarding complete liquidations of subsidiary corporations under section 332 of the Code. Rev. Proc. 81-68 superseded.

T.D. 8312
Final regulations under section 6081 of the Code relate to the extension of time to file for taxpayers outside the U.S. and Puerto Rico.

Announcement 90-113
Unless extended by legislation, the user fee program established by section 10511 of the Revenue Act of 1987, Public Law 100-203, will end September 29, 1990.