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
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For that you need to obtain a copy of the complete document.
SPECIAL ANNOUNCEMENT
Announcement 90-104A
An erroneous telephone number in Announcement 90-104, 1990-36 I.R.B.
32, Third Annual Institute on Current Issues in International Taxation, is corrected.
INCOME TAX
Rev. Rul. 90-76
Foreign corporation; successive liquidations of U.S. real property;
gain. A foreign corporation must recognize gain under section 1.897-5T(2)(ii)(B) of the
regulations on the distribution in a liquidation of a U.S. real property interest acquired
in another liquidation from a purchased foreign corporation.
Rev. Rul 90-77
Revocation of elections. A qualified individual's claiming of a
foreign tax credit with respect to foreign earned income eligible for exclusion under
section 911 of the Code and that the taxpayer has elected to exclude is inconsistent with
the previously made election or elections and generally will result in the revocation of
one or both elections.
Notice 90-55
Pursuant to section 1.163-5(c)(2)(i)(D)(3)(iii)(F) of the
regulations, Germany and Switzerland are designated as foreign countries in which
certification under section 1.163- 5(c)(2)(i)(D)(3)(i) is not permissible.
CO-77-89
Proposed regulations under sections 269 and 382 of the Code relate
to acquisitions made to evade or avoid income tax and to the use of pre-change corporate
tax attributes following an ownership change.
Announcement 90-105
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.
ADMINISTRATIVE
Rev. Proc. 90-48
General rules and specifications for private printing of Forms W-2,
W-2P, and W-3. Specifications are set forth under which substitutes for Forms W-2, W-2P,
and W-3 may be privately printed without prior approval of the Service. Rev. Proc. 89-41
superseded.
Del. Order 156 (Rev. 12)
This order is revised to authorize additional officials to disclose
tax identity information in accordance with section 6103(l)(12) and 6103(m) of the Code.
Del. Order 156 (Rev. 11) superseded.
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