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. 90-26
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for calendar year 1990 for each property and casualty business to be used in discounting the deduction for loss reserves for purposes of section 846 of the Code.

T.D. 8289
IA-012-90
Temporary and proposed regulations under section 451 of the Code relate to the election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.

T.D. 8290
PS-065-89
Temporary and proposed regulations under section 469 of the Code relate to the limitations on passive activity losses and credit.

Notice 90-25
Errors in T.D. 8283, Earnings and Profits of Controlled Foreign Corporations, are corrected.

Pub. L. 101-73
Provisions from the "Financial Institutions Reform, Recovery, and Enforcement Act of 1989" that relate to the Internal Revenue Code are reproduced.

EMPLOYEE PLANS

Notice 90-24
Guidance is provided on the reporting requirements imposed on specified fringe benefit plans under section 6039D of the Code.

ADMINISTRATIVE

Rev. Proc. 90-18
Address of record. This procedure explains how a taxpayer informs the Service of a change of address.

Del. Order 4 (Rev. 20)
This order is revised to change the position titles of Revenue Representative and Office Collection Representative to Tax Examiner and also to include the position Revenue Officer in the list of delegated officials. Del. Order 4 (Rev. 19) superseded.

Announcement 90-41
Form 637 should not be used to register for tax-free sales and purchases of fuel used in aircraft. Form 637A obsoleted.

Announcement 90-42
The "differential earnings rate" under section 809 of the Code is tentatively determined for taxable year 1989 together with the "recomputed differential earnings rate" for 1988.

Announcement 90-43
Form 8613 (Rev. February 1990), Return of Excise Tax on Undistributed Income of Regulated Investment Companies, is now available.

Announcement 90-44
S corporations are subject to estimated tax payments for certain taxes.