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.
A public hearing will be held on December 20, 1990, on proposed
regulations relating to the qualification requirements of nuclear decommissioning reserve
funds that combine their assets for investment purposes.
Rev. Rul. 90-88
Low-income housing credit; satisfactory bond; "bond
factor" amounts for October, November, and December 1990. This ruling announces the
monthly "bond factor" amounts to be used by Taxpayers that dispose of qualified
low-income buildings or interests therein during the months of October, November, and
December 1990, and also restates all the bond factor amounts applicable to dispositions
during calendar year 1990.
Rev. Rul. 90-89
Low-income housing credit; minimum set-aside requirements. For
purposes of determining whether a building meets the minimum set-aside requirements of
section 42(g)(1) of the Code, the combined income of all occupants of an apartment,
whether or not legally related, is compared to the appropriate percentage of the median
family income for a family with the same number of members.
Rev. Rul. 90-90
LIFO; price indexes; department stores. The July 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, July 31, 1990.
Rev. Rul. 90-91
Notices and Announcements; substantial authority. All Notices and
Announcements are considered authorities for purposes of determining substantial authority
under section 6662(d)(2)(B)(i) of the Code. Rev. Rul. 87-138 modified and, as modified,
Temporary and proposed regulations under section 149 of the Code
relate to permitted investments of tax-exempt bond proceeds.
Proposed regulations under section 1361 of the Code relate to the
one class of stock requirement.
Rev. Proc. 90-54
No rule-benefits under a cafeteria plan and substitution or
assumption of ISOs. Advance rulings and determination letters will no longer be issued
concerning (1) whether amounts used under a cafeteria plan to provide group-term life
insurance, accident and health benefits, or dependent care assistance programs are
excludable from gross income or constitute wages for income tax withholding or employment
tax purposes, and (2) whether the "spread" and "ratio" test
requirements have been met with respect to the substitution or assumption of an Incentive
Stock Option. Rev. Proc. 90-3 amplified.
A list is given of organizations now classified as private
Final, temporary and proposed regulations under section 4471 of the
Code relate to tax on transportation by water.
Guidance is provided regarding the economic performance requirement
of section 461(h) of the Code and the accrual of property taxes.
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