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 90-75
A public hearing will be held on October 16, 1990, on proposed
regulations relating to the alternative minimum tax for corporations.
INCOME TAX
Rev. Rul. 90-46
Late elections out of the installment method. Guidance is provided
concerning whether the Service will grant permission to make a late election out of the
installment method under section 15a.453-1(d)(3)(ii) of the temporary regulations.
T.D. 8300
Final regulations relate to registration requirements with respect
to certain debt obligations and temporary regulations relate to the application of repeal
of 30 percent withholding on certain types of interest by the Tax Reform Act of 1984 under
section 163 of the Code.
IA-29-89
Proposed regulations under section 56 of the Code relate to
alternative minimum tax for corporations and also contain proposed amendments to the
temporary regulations relating to Foreign Sales Corporations.
Announcement 90-74
A list is provided of organizations that no longer qualify as
organizations contributions to which are deductible under section 170(c)(2) of the Code.
EMPLOYEE PLANS
Notice 90-38
Instructions are provided for computer generation of Forms 5300.
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