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
T.D. 8260
Final regulations under section 1059A of the Code relate to limitation on taxpayer's basis
or inventory cost in property imported from related persons.
T.D. 8261
INTL-399-88
Temporary and proposed regulations under section 1503 of the Code relate to treatment of
dual consolidated losses.
ADMINISTRATIVE
Rev. Proc. 89-58
Forms; magnetic tape; Form 1042S. Requirements and conditions under which withholding
agents may file Form 1042S, Foreign Person's U. S. Source Income Subject to Withholding,
information returns on magnetic tape are updated. Rev. Proc. 87-63 superseded.
T.D. 8262
INTL-361-89
Temporary and proposed regulations under sections 6114 and 6712 of the Code relate to
treaty-based return positions.
Announcement 89-130
Revenue Procedure 89-13 is modified with respect to the requirements which must be met by
a practitioner in order to qualify as a sponsor of a regional prototype plan.
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