Internal Revenue Bulletins  

November 19, 1990

Internal Revenue Bulletin No. 1990-47

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. 90-97
LIFO; price indexes; department stores. The August 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, August 31, 1990.

Announcement 90-126
Various areas of the States of California, Georgia, Illinois, Indiana, Iowa, Nebraska, Ohio, South Carolina, and Wisconsin have been declared disaster areas in which losses qualify for the special tax treatment under section 165(i) of the Code.


New Zealand
The convention between the U.S. and New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income is provided.

The bilateral agreements between the U.S. and Mexico, Japan, and the Isle of Man providing for the reciprocal tax exemption of income from international operation of ships and/or aircraft are set forth.

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