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. 90-19
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning April 1, 1990, will remain at 10 percent for overpayments and 11 percent for underpayments.

Rev. Rul. 90-20
Carrying party's costs to explore, develop, and operate a mineral property; deductibility. The taxpayer may deduct all amounts if paid or incurred prior to payout that qualify as exploration expenditures under section 617(a) of the Code if it has made a proper election under that section. The taxpayer also may deduct all amounts it paid or incurred prior to payout that qualify as development expenditures under section 616(a).

Notice 90-19
The deadline of March 10, 1990, for the reporting of information concerning treaty-based return positions set forth in section 301.6114-1T(e) of the temporary regulations is extended to a date that is 90 days after the date of publication of the final regulation in the Federal Register.

T.D. 8284
Final regulations under section 148 of the Code relate to arbitrage restrictions on qualified student loan bonds.

T.D. 8285
FI-75-89
Temporary and proposed regulations under section 148 of the Code relate to certain yield adjustment payments for qualified student loan bonds.

T.D. 8286
Final regulations under section 861 of the Code relate to apportionment of expenses in the Foreign Service Corporations (FSC) and Domestic International Sales Corporations (DISC) contexts.

ESTATE TAXES

Rev. Rul. 90-21
Insurance gift; transfer. The gratuitous assignment of a life insurance policy by a corporation within three years of the death of the corporation's controlling shareholder is, for purposes of section 2035(d)(2) of the Code, a transfer of the incidents of ownership in the policy by the controlling shareholder.

TAX CONVENTIONS

Puerto Rico
The agreement between the U.S. and Puerto Rico for the exchange of information and mutual assistance with respect to taxes is reproduced.

ADMINISTRATIVE

Rev. Proc. 90-13
Rulings; determination letters; closing agreements; Associate Chief Counsel (Technical). To allow sufficient time to evaluate comments received concerning Announcements 89-104 and 89-105, the February 5, 1990, effective date for implementation of the "comfort ruling" policy is extended to May 7, 1990. Rev. Proc. 90-1 modified.

Announcement 90-29
Forms 1023 (and 872-C) and 1024, Applications for Recognition of Exemption, are now available.