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. 90-73
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1989 and the recomputed differential earnings rate for 1988 are set forth for use by mutual life insurance companies to compute their income tax liability for 1989.

Rev. Rul. 90-74
Risk-sharing pools of local governments. The income of an organization formed, operated and funded by political subdivisions to pool their casualty risks, or other risks arising from their obligations concerning public liability, workers' compensation or employees' health is excluded from gross income under section 115(l) of the Code if private interests do not participate in the organization or benefit more than incidentally from the organization.

Rev. Rul. 90-75
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for September 1990.

T.D. 8306
Final regulations relate to transition rules for implementing the changes made to section 904(f) of the Code by the Tax Reform act of 1986.

EMPLOYEE PLANS

Rev. Rul. 90-72
Tax treatment of supplemental unemployment compensation benefits. This revenue ruling provides that supplemental unemployment compensation benefits (SUB pay) must be linked to the receipt of state unemployment compensation and must not be received in a lump sum in order to be excludable from the definition of wages for Federal Insurance Contributions Act and Federal Unemployment Tax Act purposes. SUB pay must also meet the same criteria in order to be excludable from the definition of compensation for Railroad Retirement Tax Act purposes. Rev. Rul. 65-251 amplified and Rev. Rul. 77-347 revoked in part.

Announcement 90-100
Errors in proposed regulations under section 401 of the Code relating to minimum participation requirements (EE-44-87, 1990-24 I.R.B. 13) are corrected.

Announcement 90-101
An error in temporary regulations under section 414 of the Code relating to the definition of compensation (T.D. 8301, 1990-24, I.R.B. 4) is corrected.

Announcement 90-102
Errors in proposed regulations under sections 401 and 410 of the Code relating to nondiscrimination requirements for qualified plans (EE-61-88, 1990-23 I.R.B. 4) are corrected.

Announcement 90-103
Errors in proposed regulations under section 401 of the Code relating to qualified plans (EE-22-90, 1990-24 I.R.B. 26) are corrected.

ADMINISTRATIVE

Rev. Proc. 90-47
Federal, state and local agencies, disclosure requests. Procedures are provided for officers and employees of Federal, state, and local agencies administering certain assistance programs under the Social Security Act, the Food Stamp Act of 1977, and state unemployment compensation laws to obtain certain return information from the Service under section 6103(l)(7)(B) of the Code for tax year 1989.

Announcement 90-104
The Third Annual Institute on Current Issues in International Taxation, cosponsored with The George Washington University, will be held December 10 and 11 at the Willard Inter-Continental Hotel in Washington, D.C.