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.

SPECIAL ANNOUNCEMENT

Announcement 90-135
A public hearing will be held on March 4, 1991, on proposed regulations relating to backup withholding and due diligence.

Rev. Rul. 90-102
LIFO; price indexes; department stores. The September 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, September 30, 1990.

T.D. 8318
PS-71-89
Temporary and proposed regulations under section 469 of the Code amend temporary regulations relating to the limitations on passive activity losses and credits.

PS-107-88
Proposed regulations under sections 167 and 168 of the Code relate to certain public utility ratemaking procedures and adjustments which are to be treated as inconsistent with the normalization rules for utilities filing consolidated federal income tax returns. A public hearing on these proposed regulations will be held on February 8, 1991.

CO-81-90
Proposed regulations under section 382 of the Code relate to limitations on corporate net operating loss carryforwards.

EXEMPT ORGANIZATIONS

Announcement 90-134
The Service is reconsidering P.L.R. 9042038 (July 23, 1990) concerning the federal income tax consequences of certain exempt organizations' participating in "interest rate swap" transactions.

SELF-EMPLOYMENT TAX

Notice 90-72
Advice is given relating to payments received by a retired self-employed insurance salesperson or agent from an insurance company derived from the individual's service as a salesperson or agent are subject to SECA taxes in the year in which they are received.

ADMINISTRATIVE

Announcement 90-136
An error in Notice 90-66, 1990-45 I.R.B. 37, dated November 5, 1990, relating to the reporting of dependent care assistance on Form W-2, is corrected.