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 February 22, 1991, on proposed
regulations relating to information with respect to certain foreign-owned corporations.
Rev. Rul. 90-111
Items of tax preference; appreciated property charitable deduction
preference; carryover of excess contribution. A carryover of an excess charitable
contribution of tangible personal property made in 1991 will not generate an item of tax
preference under section 57(a)(6) of the Code in any succeeding taxable year to which the
excess may be carried under the rules of section 170.
Rev. Rul. 90-112
U. S. property owned by a partnership. For purposes of section 956
of the Code, real property located in the U.S. and owned by a partnership in which a
controlled foreign corporation (CFC) is a partner constitutes U.S. property held by the
Final regulations under section 1445 of the Code relate to
withholding on distributions from publicly traded partnerships, publicly traded trusts,
and real estate investment trusts.
Final regulations under sections 874 and 882 of the Code relate to
untimely filing of income tax returns by nonresident alien individuals and foreign
Proposed regulations under section 108 of the Code relate to whether
stock issued in exchange for indebtedness is nominal or token.
Proposed regulations under section 585 of the Code relate to the
repeal of bad debt reserves for large banks.
Guidelines are set forth for determining, for November 1990, the
weighted average interest rate and the resulting permissible range of interest rates used
to calculate current liability for purposes of the full funding limitation of section
412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.
A list is given of organizations now classified as private
Guidance is provided to employers concerning the withholding and
reporting requirements regarding employee business reimbursements and allowances.
Railroad retirement; rate determination; quarterly.
The Railroad Retirement Board has
determined that the rate of tax imposed by section 3221 of the Code shall be twenty-six
cents for the quarter beginning January 1, 1991.
Rev. Proc. 90-63
Change in method of accounting; package design costs. This revenue
procedure describes three alternative methods of accounting for package design costs, and
it also provides the exclusive procedure for taxpayers to obtain consent from the
Commissioner to change to each of those alternative methods. Rev. Procs. 89-16 and 89-17
revoked. Rev. Rul. 89-23 modified.
Rev. Proc. 90-64
Income tax cost-of-living adjustments. The Service provides
cost-of-living adjustment factors and their application to the tax rate tables for
individuals and for estates and trusts, standard deduction amounts, the personal
exemption, and various other items.
Rev. Proc. 90-65
Foreign corporations; election under section 953(d). This revenue
procedure provides an extension of time for certain foreign corporations to file an
election under section 953(d) of the Code for the first taxable year of the corporation
beginning after December 31, 1987. Notice 89-79 amplified.
Proposed regulations under sections 6038A and 6038C of the Code
relate to information which must be reported and records that must be maintained by
certain foreign-owned corporations.
The Service announces changes to the cash transaction reporting
requirements made by the Revenue Reconciliation Act of 1990.
Errors in Publication 225, Farmer's Tax Guide, are corrected.
An issue is addressed relating to a change in method of accounting
for deferred compensation required by Rev. Rul. 90-105 for returns filed after December 7,
1990, the release date of Rev. Rul. 90-105.
This announcement modifies Announcement 90-144 in this Bulletin.
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