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. 90-23
Rev. Rul. 190 distinguished.
This revenue ruling allows a taxpayer with one or more regular places of business a business expense deduction for transportation expenses paid or incurred by the taxpayer in going between the taxpayer's residence and a temporary work location, regardless of the distance traveled. Rev. Rul. 190 distinguished; Rev. Rul. 55-109 modified; Rev. Rul. 59-371 distinguishable.

Pub. L. 101-194
Provisions from the "Ethics Reform Act of 1989" that relate to the Internal Revenue Code are reproduced.

Pub. L. 101-239
Provisions from the "Omnibus Budget Reconciliation Act of 1989" that relate to the Internal Revenue Code are reproduced.

EMPLOYEE PLANS

Rev. Rul. 90-24
Direct transfers. A direct transfer between section 403(b) investment vehicles does not constitute an actual distribution under section 403(b)(1) of the Code. Rev. Rul. 73-124 revoked.

Pub. L. 101-140
Provisions from the "Joint Resolution" that relate to the Internal Revenue Code are reproduced.

ADMINISTRATIVE

Announcement 90-34
Errors in Publication 17, Your Federal Income Tax (1989) are corrected.

Announcement 90-35
Certain shareholders of passive foreign investment companies (PFICs) (including qualified electing funds) are no longer required to file Form 5471, Information Return with Respect to a Foreign Corporation.

Announcement 90-36
The authority of states or political subdivisions to create new programs for issuing mortgage credit certificates (MCCs) in lieu of qualified mortgage bonds is extended until September 30, 1990. States or political subdivisions that create MCC programs should continue to use Form 8330 (Rev. April 1988), Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs).

Announcement 90-37
The Service is considering consolidation of four credit forms into a revised Form 3800, General Business Credit, and invites interested members of the public to submit comments.