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. 90-84
Tax shelter organizer receipt or subscription for a limited partnership. When a tax shelter organizer, in connection with a tax shelter offering, accepts fully paid subscriptions for a proposed limited partnership that will be capitalized only upon receipt of a minimum number of subscriptions, the organizer is not required to furnish investors with the tax shelter registration number upon mere receipt of subscriptions to the tax shelter offering.

Rev. Rul. 90-85
Passive losses and tax shelter registration. Representations by a tax shelter organizer to prospective investors in a passive activity that certain losses of the activity may be disallowed to the extent that aggregate deductions from the activity exceed aggregate income from the activity have no effect on the computation of an investor's tax shelter ratio for purposes of section 6111 of the Code.

Rev. Rul. 90-86
Partnership registering as a tax shelter. In determining whether a partnership must be registered as a tax shelter under section 6111 of the Code, the numerator of the tax shelter ratio calculated for each partner under section 6111(c)(2) includes each partner's share of the gross deductions of the partnership. If the partnership invests in a second partnership, the numerator of the tax shelter ratio for each partner in the first partnership includes that partner's share of the gross deductions of both partnerships.

Ct.D.2050
Trust-fund taxes. Trust-fund tax payments from general accounts were transfers of property held in trust and therefore cannot be avoided as preferences.

EE-49-90
Proposed regulations under section 401 and 410 of the Code relate to nondiscrimination, permitted disparity, and minimum coverage requirements for qualified plans.

ADMINISTRATIVE

Rev. Proc. 90-53
Consolidated returns; reconsolidation. This procedure provides a means for a consolidated group to obtain a waiver of the general rule of section 1504(a)(3)(A) of the Code without filing an advance ruling request.

Del. Order 159
The authority to waive the minimum funding standards under section 412 of the Code may be further redelegated. Del. Order 159 (Rev. 2) superseded.

Announcement 90-114
The Service announced in the Federal Register, dated September 27, 1990, publication of temporary and proposed regulations on backup withholding and the early mailing of notices of incorrect taxpayer identification numbers (TINS). The effective date of the regulations is October 15, 1990.

Announcement 90-115
The Service is extending its policy of providing administrative relief to taxpayers in hostage situations by suspending tax examination and collection actions involving U.S. citizens in Iraq and Kuwait.

Announcement 90-116
Forms W-2c, Statement of Corrected Income and Tax Amounts, and W-3c, Transmittal of Corrected Income and Tax Statements, and their instructions have been revised.