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.
SPECIAL ANNOUNCEMENT
Announcement 89-126
A public hearing will be held on November 17, 1989, on proposed
regulations relating to golden parachute payments.
Announcement 89-127
A public hearing will be held on December 5, 1989, on proposed
regulations relating to research and experimental expenditures.
Announcement 89-128
A public hearing will be held on December 13, 1989, on proposed
regulations relating to arbitrage restrictions on tax-exempt bonds and restrictions on
qualified student loan bonds. The time for submitting comments is extended to November 15,
1989.
INCOME TAX
Rev. Rul. 89-113
LIFO; price indexes; department stores. The July 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, July 31, 1989.
EMPLOYMENT TAXES
Railroad Retirement; rate determination; quarterly.
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c)
of the Code shall be twenty-six cents for the quarter beginning October 1, 1989.
EXCISE TAXES
Announcement 89-129
A petition to add ABS (ACRYLONITRILE, BUTADIENE, STYRENE) PELLETS to
the list of taxable substances in section 4672(a)(3) of the Code has been filed.
ADMINISTRATIVE
Rev. Proc. 89-57
Electronic filing of individual income tax returns. Specifications
are set forth for electronic filing of individual income tax returns for the 1988 tax
year. Rev. Proc. 88-20 superseded.
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