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. 89-36
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning April 1, 1989, will increase to 11 percent for overpayments and 12 percent for underpayments.

Rev. Rul. 89-37
Controlled corporation; stock distributing; active business. A corporation purchased all of the stock of another corporation in a transaction in which gain or loss was recognized. Two years later, the acquired corporation distributed the stock of its wholly owned subsidiary, whose stock it had acquired more than five years before that time, to the acquiring corporation. The distribution fails to meet the active trade or business requirement of section 355(b)(2)(D) of the Code, as amended by the Revenue Act of 1987 and the Technical and Miscellaneous Revenue Act of 1988. Rev. Rul. 74-5 obsoleted.

EE-44-87
Proposed regulations under section 401(a)(26) of the Code relate to minimum participation standards.

Announcement 89-36
A printing error in Rev. Proc. 89-14, 1989-8 I.R.B. 20, which restates the objectives of, and sets forth standards for, the publication of revenue rulings and revenue procedures in the Internal Revenue Bulletin, is corrected.

ADMINISTRATIVE

Rev. Proc. 89-23
Reliance by private foundations on status of grantees. Guidelines under which grant-making private foundations will not be considered to be responsible for substantial and material changes in the sources of financial support of recipient organizations that are described in sections 170(b)(1)(A)(vi) or 509(a)(2) of the Code. Rev. Proc. 81-6 amplified.

Rev. Proc. 89-37
States or political subdivisions that have or create programs under which mortgage credit certificates may be issued should continue to use Form 8330 (Rev. April 1988), Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCC's).

Announcement 89-38
A new revision of Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, is now available from the Service.