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. 8302
Final regulations under section 42 of the Code relate to low-income
housing credit for Federally-assisted buildings.
ADMINISTRATIVE
Rev. Proc. 90-30
Charitable transfers; charitable remainder trusts; sample forms.
This revenue procedure makes available five sample forms of declarations of trust that
meet the requirements for a charitable remainder unitrust providing for unitrust payments
for one or two lives, as described in section 664(d)(2) of the Code. Rev. Proc. 89-20
amplified.
Rev. Proc. 90-31
Charitable transfers; charitable remainder trusts; sample forms.
This revenue procedure makes available six sample forms of declarations of trust that meet
the requirements for a charitable remainder unitrust providing for unitrust payments for
one or two lives, as described in section 664(d)(2) and (3) of the Code.
Rev. Proc. 90-32
Charitable transfers; charitable remainder trusts; sample forms.
This revenue procedure makes available five sample forms of declarations of trust that
meet the requirements for a charitable remainder annuity trust providing for annuity
payments for one or two lives, as described in section 664(d)(1) of the Code. Rev. Proc.
89-21 amplified.
Rev. Proc. 90-33
Rulings; areas in which advance rulings will not be issued;
charitable remainder trusts. The Service ordinarily will not issue rulings or
determination letters as to whether a trust that provides for annuity or unitrust payments
for one or two measuring lives qualifies as a charitable remainder trust under section 664
of the Code. Rev. Proc. 90-3 amplified.
Announcement 90-79
The Service will combine Forms W-2P and 1099-R for tax year 1991.
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