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 January 25, 1991, on proposed
regulations relating to dispositions and deconsolidations of the stock of a subsidiary by
a member of a consolidated group.
Rev. Rul. 90-103
Pooled income fund; governing instruments; sample provisions. A
trust does not meet the requirements for a pooled income fund under section 642(c)(5)(A)
of the Code where the trustee is not prohibited from accepting or investing in depreciable
property and the governing instrument does not provide that the trustee shall establish a
depreciation reserve in accordance with Generally Accepted Accounting Principles. Rev.
Rul. 82-38 amplified.
Final, temporary, proposed, and removal of temporary regulations
under sections 337 and 1502 of the Code relate to dispositions and deconsolidations of the
stock of a subsidiary by a member of a consolidated group.
Proposed regulations under sections 401 and 410 of the Code relate
to nondiscrimination requirements for qualified plans.
The remedial amendment period under section 401(b) of the Code is
extended until the end of the 1992 plan year and the application of safe harbors under
section 403(b)(12) is extended. The relief provided in Notices 88-131, 89-23, 89-92, and
Rev. Proc. 89-65 is modified.
The Service has released from suspense unrelated business income tax
cases involving social clubs under section 501(c)(7) of the Code.
New luxury taxes enacted by the Revenue Reconciliation Act of 1990
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