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 3, 1990, on proposed
regulations relating to acquisitions made to evade or avoid income tax and to the use of
pre-change corporate tax attributes following an ownership change.
Rev. Rul. 90-94
Interest rates; underpayments and overpayments. The rate of interest
determined under section 6621 of the Code for the calendar quarter beginning January 1,
1991, will remain at 10 percent for overpayments and 11 percent for underpayments.
Rev. Rul. 90-95
QSP; reverse subsidiary cash merger. Circumstances are set forth
under which a reverse subsidiary cash merger will be treated as a section 338 qualified
stock purchase of a target. In situation 1, the target remains a subsidiary after the
purchase. In situation 2, the target is immediately liquidated after the purchase.
Rev. Rul. 90-96
Taxation of DISC income to shareholder. The "base" period
T-bill rate" for the period ending September 30, 1990, is published, as required by
section 995(f)(4) of the Code.
Temporary and proposed regulations under section 412 of the Code
relate to minimum funding requirements for qualified plans.
This notice provides the domestic asset/liability percentages and
domestic investment yields under section 842(b) of the Code and provides guidance on
making estimated payments.
Countries that require participation in, or cooperation with, an
international boycott are listed.
The applicability interest rate on the amount of additional tax
attributable to any nonqualified withdrawals from a capital construction fund established
under section 607 of the Merchant Marine Act is 9.28 percent with respect to nonqualified
withdrawals made in the taxable year beginning in 1990.
The bilateral agreements between the U.S. and India,
Malaysia, Marshall Islands, and Singapore providing for the reciprocal tax exemption of
income from international operation of ships and/or aircraft are set forth.
Del. Order 42
This order clarifies the authority to execute consent agreements for
fixing the period of limitations involving partnerships and S corporations, and eliminates
the delegated authority for certain job positions phased out due to reorganization of the
function. Del. Order 42 (Rev. 22) superseded.
Del. Order 209 (Rev. 4)
This order extends the authority to execute settlement agreements
involving partnership and S corporation affected items to appeals officers at service
centers and the Austin Compliance Center. Del. Order 209 (Rev. 3) superseded.
The Service clarifies the 1990 "instructions for Forms W-2 and
W-2P", as they relate to employer reporting of "golden parachute" payments
on Form W-2.
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