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

Rev. Rul. 89-85
Sale of a partnership interest between members of an affiliated group filing consolidated tax returns. Deferred intercompany gain or loss resulting from the sale of a partnership interest between members of an affiliated group filing consolidated tax returns is restored to income by the selling member when the purchasing member claims cost recovery deductions attributable to basis adjustments under section 743(b) of the Code.

Rev. Rul. 89-86
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 July 1989.

Rev. Rul. 89-88
LIFO; price indexes; department stores. The April 1989 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, April 30, 1989.

Rev. Proc. 89-40
Asset acquisitions; section 338 procedures. Procedures are provided for applying for relief from the asset consistency rules under section 338 of the Code.

EE-126-86
Proposed regulations under section 410 of the Code relate to the minimum coverage requirements.

EMPLOYEE PLANS

Rev. Rul. 89-87
Wasting trusts; terminating plan. A qualified plan under which benefit accruals have ceased is not terminated if assets of the plan remain in the plan's related trust rather than being distributed as soon as administratively feasible. Rev. Rul. 69- 157 clarified and Rev. Rul. 79-237 modified.

ESTATE TAX

Rev. Rul. 89-89
Qualified terminable interest property trust funded with IRA. A decedent's executor can elect under section 2056(b)(7) of the Code to treat a decedent's IRA as qualified terminable interest property.

ADMINISTRATIVE

T.D. 8255
IA-6-89
Temporary and proposed regulations under section 7624 of the Code relate to reimbursements to State and local law enforcement agencies.

Notice 89-75
Guidelines are set forth for determining, for June 1989, 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.

Announcement 89-85
An error in the February 1989 Instructions for Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, is corrected.