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. 89-98
Excess loss accounts and section 338(h)(10) election. When a parent corporation has an excess loss account in its subsidiary's stock and such stock is acquired by a third corporation in a qualified stock purchase for which a valid section 338(h)(10) of the Code election is made, the excess loss account is eliminated on the deemed section 332 liquidation resulting from the election.

INTL-74-86
Proposed regulations under sections 874 and 882 of the Code relate to untimely filing of income tax returns by nonresident alien individuals and foreign corporations.

ADMINISTRATIVE

Rev. Proc. 89-48
Federal tax deposit payments; reporting agents. Requirements and instructions are provided for reporting agents who submit Federal Tax Deposit (FTD) payment information on magnetic tape. Rev. Proc. 86-33 modified and superseded.

Rev. Proc. 89-49
Taxable trusts; estimated tax payments; magnetic tape requirements. Requirements and instructions are provided for certain banks and financial institutions, acting as fiduciaries with respect to taxable trusts, and who are authorized depositaries for Federal taxes, to submit quarterly estimated income tax payments through the Federal Tax Deposit System on magnetic tape. Rev. Proc. 87-64 modified and superseded.

Announcement 89-102
Errors in Publication 560, Self-Employed Retirement Plans, are corrected.

Announcement 89-103
Application packages for the 1990 Tax Counseling for the Elderly (TCE) Program are available.