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 90-71
A public hearing will be held on June 11, 1990, on proposed regulations relating to the taxation of and reporting and withholding on employee business expense reimbursements and other expense allowance arrangements.

INCOME TAX

IA-12-89
Proposed regulations under section 1031 of the Code relate to like-kind exchanges of personal property and for like-kind exchanges of multiple properties.

EXEMPT ORGANIZATIONS

Announcement 90-72
A list is given of organizations now classified as private foundations.

ESTATE TAX

Rev. Rul. 90-45
Disclaimer by surviving spouse of elective share. The disclaimer by a surviving spouse of a portion of the interest acquired as a result of the spouse's exercise of the statutory right of election is a qualified disclaimer if the interest is disclaimed within 9 months of the decedent's death.

ADMINISTRATIVE

Notice 90-37
Guidance is provided on changes made to the Federal tax deposit rules by the Revenue Reconciliation Act of 1989.

Announcement 90-73
A list is given of REMICs and collateralized debt obligations that supplements and updates Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (Oct. 1989).