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. 90-98
Stock dividend; election to receive stock or other property. Federal Home Loan Bank members receiving stock distributions do not have an election to receive stock or other property for purposes of section 305(b)(1) of the Code. However, the principles of Rev. Rul. 83-68, 1983-1, C.B. 75, will continue to apply to distributions by corporations that are not Federal Home Loan Banks and that regularly grant redemption requests. Rev. Rul. 83-68 modified.

EMPLOYEE PLANS

Notice 90-71
Guidelines are set forth for determining, for October 1990, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

EXEMPT ORGANIZATIONS

Announcement 90-132
A list is given of organizations now classified as private foundations.

EXCISE TAXES

Announcement 90-128
The Revenue Reconciliation Act of 1990 changes rates for fuel taxes and air transportation taxes and also imposes a floor stock tax on certain fuels.

Announcement 90-130
Errors in temporary regulations under section 4471 of the Code relating to tax on transportation by water (T.D. 8314, 1990-44 I.R.B. 9) are corrected.

ADMINISTRATIVE

Notice 90-70
This notice informs persons who participate in home mortgage financing of two new information reporting requirements that will become effective January 1, 1991.

Announcement 90-125
User fees charged in connection with requests to the Service for rulings, opinion letters, determination letters, and similar taxpayer requests have been extended.

Announcement 90-127
This announcement clarifies that one expense allowance arrangement may be treated as two allowances - one, an accountable plan, and the other, a nonaccountable plan. It also clarifies the employment tax rules for mileage and per diem allowances paid at a rate in excess of the applicable standard mileage or Federal per diem rate.

Announcement 90-129
For dispositions of timber in 1991 and later payers are to report payments of timber royalties under a "pay-as-cut" contract on Form 1099-S. Proceeds From Real Estate Transactions.