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 89-27
The Service will hold a seminar on March 7, 1989, on the master and prototype pension and profit-sharing plan program.

INCOME TAX

Rev. Rul. 89-21
Losses; casualty; disaster areas; year of deduction. Disaster areas in which losses during 1988 qualify for special tax treatment under section 165(i), of the Code are listed.

Rev. Proc. 89-14
Clarification of Rev. Proc. 86-15. The revenue procedure restates the objectives of, and sets forth the standards for, the publication of revenue rulings and revenue procedures in the Internal Revenue Bulletin. Rev. Proc. 86-15 superseded.

T. D. 8238
Final regulations under section 355 of the Code relate to corporate separations.

PS-260-82
Proposed regulations under sections 1362 and 1363 of the Code relating to the election, revocation, termination and corporate effect of subchapter S status.

EMPLOYEE PLANS

Notice 89-23
Guidance is provided with respect to annuities under section 403(b) of the Code.

ESTATE TAX

Rev. Rul. 89-22
Valuation; special use; disposition by qualified heir. A qualified heir's disposition of specially valued property to a transferee who is not a member of the qualified heir's family results in the imposition of the additional estate tax under section 2032A(c)(1) of the Code even though the transferee is a member of the decedent's family.

ADMINISTRATIVE

Notice 89-22
Guidance is provided concerning the reporting of items from a common trust fund's short taxable year as a result of the common trust fund being required to adopt a calendar year.

Announcement 89-28
An error in Publication 15, Circular E, Employer's Tax Guide, is corrected.

Notice 89-20
Procedures to implement changes to Leaking Underground Storage Tank (LUST) tax made by Public Law 100-647 are set forth.

Announcement 89-26
Simple trusts do not have to complete Schedule B of Form 1041 for 1988.

Announcement 89-25
Correction to Publication 1212, List of Original Issue Discount Instruments, with respect to sections 1-A and 1-B. Brokers and middlemen are advised to file corrected Forms 1099-OID for 1988, if necessary.

Notice 89-21
This notice provides guidance with respect to the federal income tax treatment of lump sum payments received in connection with interest rate and currency swap contracts, interest rate cap contracts, and similar financial products ("notional principal contracts."