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. 89-61
Wholly owned insurance subsidiary. Rev. Rul. 88-72 is clarified. That ruling holds that a parent corporation and its subsidiaries cannot deduct under section 162 of the Code amounts paid to the parent's wholly owned insurance subsidiary as "insurance premiums" notwithstanding the insurance subsidiary's acceptance of insurance risks from unrelated parties.

Rev. Rul. 89-65
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code tables set forth the rates for May 1989.

Pub. L 100-360
The Medicare Catastrophic Coverage Act of 1988 extends Medicare to cover catastrophic hospital bills, extended care services, hospice care, and certain other costs, starting in 1989.

EMPLOYEE PLANS

Notice 89-52
Guidance is provided with respect to the requirement that contributions to pension plans be made in quarterly installments under section 412(m) of the Code as added by section 9304(b) of the Omnibus Budget Reconciliation Act of 1987. In addition, a transitional rule is provided regarding the amortization period for experience gains and losses determined in the valuation for plan years beginning after 1987.

Announcement 89-62
The excise tax on the reversion of pension plan assets to employers has been increased from 10 percent to 15 percent for all reversions occurring on or after October 21, 1988. Form 5330, Return of Excise Taxes Relating to Employee Benefit Plans, reflecting the 15 percent is now available.