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. 90-56
Passive activity losses and credits; Alaska Permanent Fund Dividends. Alaska Permanent Fund Dividends do not constitute either investment income under section 163(d)(4)(B) of the Code or passive activity gross income under section 1.469-2T(c) of the temporary regulations. Rev. Rul. 85-39 amplified.

Rev. Rul. 90-57
Definition of capital gain dividend. For purposes of section 852(b)(3)(C) of the Code, the first tax year to which an election under section 4982(e)(4) applies is the first tax year ending in November (or December) of the election year.

Ct.D. 2048
Chapter 11 debtor corporations; trust fund payments. A bankruptcy court has the authority to order the Service to treat tax payments made by Chapter 11 debtor corporations as trust fund payments where the court determines that this designation is necessary for the success of a reorganization plan. Energy Resources Co., Inc.

Announcement 90-85
Various areas of the States of Arkansas, Florida, Iowa, Missouri, Oklahoma, and Texas have been declared disaster areas in which losses qualify for the special tax treatment under section 165(i) of the Code.

ESTATE TAX

Notice 90-46
This notice extends the procedural relief provided by Notice 89- 4, 1989-1 C.B. 624. Notice 89-4 sets forth the Service's position with respect to the application of sections 2044, 2056(b)(7), 2519, and 2523 of the Code in cases involving facts similar to those at issue in Estate of Howard v. Commissioner, 91 T.C. 329 (1988).

EMPLOYMENT TAXES

Railroad Retirement; rate determination; quarterly.
The Railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be twenty-six cents for the quarter beginning July 1, 1990.

EXCISE TAXES

Rev. Rul. 90-57
Election under section 4982(e)(4). If the first calendar year for which a regulated investment company (RIC) has made an election under section 4982(e)(4) of the Code (the "election year") is not the first calendar year section 4982 applies to the RIC, then for purposes of determining the RIC's required distribution under section 4982(b), the RIC's capital gain net income for the election year is determined on the basis of the period that begins on November 1 of the preceding calendar year and that ends on the last day of the RIC's tax year ending in November (or December) of the election year.

Notice 90-47
A determination has been made to add linear alpha olefins and polyalphaolefins to the list of taxable substances in section 4672(a)(3) of the Code.

Notice 90-48
A determination has been made to add polyethylene terephthalate to the list of taxable substances in Section 4672(a)(3) of the Code.

Notice 90-48
A determination has been made to add polyethylene terephthalate to the list of taxable substances in section 4672(a)(3) of the Code.

ADMINISTRATIVE

Rev. Proc. 90-38
Meal expenses; transportation industry. This procedure provides a special method for determining the amount of ordinary and necessary expenses of an employee or self-employed individual in the transportation industry for meal and incidental expenses incurred while traveling away from home that will be deemed substantiated for purposes of section 1.275-5T of the temporary regulations. Rev. Proc. 89-67 amplified, clarified, and modified.

Notice 90-45
This notice advises persons of the changes made to the penalties for (1) failure to file information returns on or before the required filing date,and (2) failure to report correct information on those returns. Also, administrative practices of the Service for information returns corrected during 1990 are set forth.