Internal Revenue Bulletins  

November 5, 1990

Internal Revenue Bulletin No. 1990-45

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. 90-92
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 November 1990.

Rev. Rul. 90-93
Expenses of statutory employees. A full-time life insurance salesman described in section 3121(d)(3) of the Code is not an employee for purposes of sections 62 and 67.

T.D. 8315
Final regulations under section 460 of the Code relate to the look-back method for long-term contracts.

T.D. 8316
Final regulations under section 216 of the Code relate to cooperative housing corporations.

Announcement 90-122
Center for a New Democracy, Washington, D.C., no longer qualifies as an organization contributions to which are deductible under section 170(c)(2) of the Code.


Notice 90-65
This notice shows the amount that is exempt from levy on an individual's wages, salary, and other income under section 6334(d) of the Code.

Notice 90-66
This notice extends the safe harbor rule in Notice 89-111, 1989-2 C.B. 449.

Announcement 90-121
New Publication 1544, Reporting Cash Payments of Over $10,000 is now available.

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