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. 90-62
Natural Gas sold after removal from the premises for less than the RMFP. If gas is sold after it is removed from the premises, for a price that is lower than the representative market or field price (RMFP), gross income from the property for purposes of the allowance for percentage depletion is determined without regard to the RMFP.

Rev. Rul. 90-63
Investment trust; credit support. The power of a trustee to consent to changes in the credit support of debt obligations held in an investment trust, is not a "power to vary the investment" under section 301.7701-4(c) of the regulations where the power is exercisable only to the extent the trustee reasonably believes the change is advisable to maintain the value of trust assets by preserving the credit rating of the obligations.

EMPLOYEE PLANS

Notice 90-52
Guidelines are set forth for determining, for July 1990, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

Announcement 90-89
The deadline is extended to December 31, 1990, for submitting master or prototype plans and regional prototype plans to the Service for approval.

Announcement 90-90
Pursuant to section 412(c)(5) of the Code, automatic approval is granted for a change in the valuation date for certain qualified plans.

ADMINISTRATIVE

Rev. Proc. 90-40
Areas in which advance rulings will not ordinarily be issued. The service will not ordinarily issue rulings or determination letters regarding: (1) whether indebtedness is incurred or continued to purchase or carry tax exempt obligations within the meaning of section 265(a)(2) of the Code, (2) whether the principal activity of a taxpayer during the testing period for the taxable year is the performance of personal services within the meaning of section 1.441-4T(d)(1)(ii) of the temporary regulations, and (3) whether 95 percent or more of the time spent by employees of a corporation, serving in their capacity as such, is devoted to the performance of services in a qualifying field within the meaning of section 1.448-1T(e)(4)(i). Rev. Proc. 90-3 amplified.

Rev. Proc. 90-41
Information returns; magnetic media reporting. Specifications are set forth for filing Form 1098, 1099 series, 5498, and W-2G on magnetic tape, tape cartridge, 5-1/4 inch diskette, 3-1/2 inch diskette, and by electronic filing. Rev. Proc. 89-43 superseded.

Rev. Proc. 90-42
Rulings; determination letters; closing agreements; Associate Chief Counsel (Technical). The "comfort ruling" policy set forth in section 3.10 and section 18.02 of Rev. Proc. 90-1 is eliminated, and will be replaced with a variety of measures. These measures include specific no-rule areas, model documents, published ruling checklists, and automatic action revenue procedures. Rev. Proc. 90-1 modified; Rev. Proc. 90-13 revoked.

Announcement 90-91
Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. Oct. 89) is given.