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. 90-41
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of section 1274, 1288, 382, and other
sections of the Code, tables set forth the rates for May, 1990.
Rev. Rul. 90-42
Cooperative associations; exemption from tax; stock ownership. Rev.
Rul. 77-440, 1977-2 C.B. 199, is revoked because it applies the 50-percent patronage test
of Rev. Proc. 73-39, 1973-2 C.B. 502, that was revoked by Rev. Proc. 90-29.
ADMINISTRATIVE
Rev. Proc. 90-28
Magnetic media reporting of federal contracts. Requirements and
conditions are set forth for submission by federal executive agencies of an information
return with the Service for each person with whom the agency enters into a contract.
Rev. Proc. 90-29
Cooperative associations; exemption from tax; stock ownership. Rev.
Proc. 73-39, 1973-2 C.B. 502, is revoked because the patronage requirement under the stock
ownership test of section 521(b)(2) of the Code is a qualitative, not quantitative, test.
T.D. 8299
Final regulations under section 6404 of the Code relate to abatement
of a penalty or addition to tax attributable to erroneous written advice to a taxpayer
from the Service.
Announcement 90-64
An advance notice of proposed rulemaking concerning section 1441 and
1442 of the Code was published in the Federal Register. The advance notice and this
announcement solicit written comments rom the public.
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