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.

SPECIAL ANNOUNCEMENT

Announcement 90-119
A public hearing will be held on December 20, 1990, on proposed regulations relating to the qualification requirements of nuclear decommissioning reserve funds that combine their assets for investment purposes.

INCOME TAX

Rev. Rul. 90-88
Low-income housing credit; satisfactory bond; "bond factor" amounts for October, November, and December 1990. This ruling announces the monthly "bond factor" amounts to be used by Taxpayers that dispose of qualified low-income buildings or interests therein during the months of October, November, and December 1990, and also restates all the bond factor amounts applicable to dispositions during calendar year 1990.

Rev. Rul. 90-89
Low-income housing credit; minimum set-aside requirements. For purposes of determining whether a building meets the minimum set-aside requirements of section 42(g)(1) of the Code, the combined income of all occupants of an apartment, whether or not legally related, is compared to the appropriate percentage of the median family income for a family with the same number of members.

Rev. Rul. 90-90
LIFO; price indexes; department stores. The July 1990 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, July 31, 1990.

Rev. Rul. 90-91
Notices and Announcements; substantial authority. All Notices and Announcements are considered authorities for purposes of determining substantial authority under section 6662(d)(2)(B)(i) of the Code. Rev. Rul. 87-138 modified and, as modified, superseded.

T.D. 8313
FI-84-90
Temporary and proposed regulations under section 149 of the Code relate to permitted investments of tax-exempt bond proceeds.

PS-4-73
Proposed regulations under section 1361 of the Code relate to the one class of stock requirement.

EMPLOYEE PLANS

Rev. Proc. 90-54
No rule-benefits under a cafeteria plan and substitution or assumption of ISOs. Advance rulings and determination letters will no longer be issued concerning (1) whether amounts used under a cafeteria plan to provide group-term life insurance, accident and health benefits, or dependent care assistance programs are excludable from gross income or constitute wages for income tax withholding or employment tax purposes, and (2) whether the "spread" and "ratio" test requirements have been met with respect to the substitution or assumption of an Incentive Stock Option. Rev. Proc. 90-3 amplified.

EXEMPT ORGANIZATION

Announcement 90-120
A list is given of organizations now classified as private foundations.

EXCISE TAXES

T.D. 8314
PS-3-90
PS-69-90
Final, temporary and proposed regulations under section 4471 of the Code relate to tax on transportation by water.

ADMINISTRATIVE

Notice 90-64
Guidance is provided regarding the economic performance requirement of section 461(h) of the Code and the accrual of property taxes.