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.
INCOME TAX
Notice 89-35
Guidance is provided on the allocation of interest expense in
connection with certain transactions involving partnerships and S corporations
(passthrough entities) and the allocation of interest expense on debt proceeds received in
cash or deposited in an account.
Notice 89-36
Guidance is provided on making the election to treat certain pre-
1987 investment interest as interest expense properly allocable to a passive activity.
Notice 89-37
The Service intends to promulgate regulations addressing the use of
partnerships to avoid the repeal of the General Utilities doctrine.
EMPLOYEE PLANS
EE-130-66
Proposed regulations under sections 89 and 125 of the Code relate to
benefits provided under certain employee benefit plans.
ADMINISTRATIVE
Announcement 89-42
A printing error in Rev. Proc. 89-22 is corrected.
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