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. 89-24
Exempt facility bonds; low-income housing credit. Guidance is provided for computing the income limits applicable to exempt facility bonds issued to provide for qualified residential rental projects under section 142 of the Code and to low-income housing credits under section 42.

Rev. Rul. 89-25
Depreciation; home-builder; houses used as models and or sales offices. Houses that a home-builder used for models and/or sales offices were not subject to an allowance for depreciation under section 167 of the Code.

Rev. Rul. 89-26
Inventories; gross receipts exception. Retailers and wholesalers with annual gross receipts of less than $10 million are exempt from the capitalization rules of section 263A of the Code. Gross receipts from all businesses of the taxpayer are included in the computation for purposes of the $10 million test.

Rev. Rul. 89-28
LIFO; price indexes; department stores. The November 1988 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, November 30, 1988.

Rev. Rul. 89-29
LIFO; inventory price index computation method; appropriate representative month. The Commissioner will not consent to a taxpayer's request to change its month for selecting price indexes under the IPI regulations unless the previously elected month is no longer an appropriate representative month. A month is an appropriate representative month if there is a nexus between the selected month, the taxpayer's method for determining current-year cost, and the taxpayer's historical experience of inventory purchases during the year.

Rev. Rul. 89-32
Interest rate; estate tax; closely held business. If the time for payment of estate tax is extended under section 6166 of the Code and a deficiency is assessed after the estate has timely made one or more interest payments, the 4-percent rate prescribed by section 6601(j) is applied to determine the amount of interest that should have been paid in each annual payment. Interest on any underpayment of interest thus determined accrues at the prevailing rate under section 6601(a) from the data the interest should have been paid under section 6166(f)(1) had the return shown the correct tax liability. Rev. Rul. 67-1612 clarified and amplified.

Rev. Rul. 89-33
Nonresidents; withholding on partner's distributive share. A domestic partnership is required to withhold tax on undistributed amounts of a foreign partner's distributive share of fixed or determinable annual or periodical income.

Rev. Proc. 89-15
Depreciation; short taxable years. Guidance is provided for computing depreciation allowances under section 168 of the Code when (1) property is placed in service in a short taxable year, (2) property is disposed of prior to the end of the recovery period, or (3) the recovery period for the property includes all or part of a short taxable year other than the year property is placed in service.

T.D. 8239
IA-41-88
Temporary and proposed regulations under section 907 of the Code relate to limitation of foreign tax credit for foreign oil and gas taxes.

T.D. 8240
INTL-152-86
Temporary and proposed regulations under section 907 of the Code relate to limitation of foreign tax credit for foreign oil and gas taxes.

ESTATE TAX

Rev. Rul. 89-30
Valuation; special use; method of valuation. An executor electing to value farm property under section 2032A(e)(8) of the Code must apply all of the factors stated in section 2032A(e)(8) that are relevant in that particular valuation.

Rev. Rul. 89-31
Charitable deduction; interest passing directly to charity; settlement agreement. An estate is entitled to a charitable deduction under section 2055(a) of the Code for a remainder interest in a split interest trust passing directly to a named charity pursuant to a settlement of a will contest, where the split interest trust did not meet the requirements of section 2055(e)(2). Rev. Rul 77-491 revoked and Rev. Rul. 78-152 modified.

ADMINISTRATIVE

Rev. Proc. 89-6
Areas in which advance rulings will not be issued; Associate Chief Counsel (International). Listed are those areas of the Code under the jurisdiction of the Associate Chief Counsel (International) in which the Service will not issue advance ruling or determination letters. Rev. Procs. 87-6, 87-39, and 87-61 superseded.

Rev. Proc. 89-18
Reporting Agents, Authorization; magnetic tape. The Service will begin to maintain an automated file of Reporting Agents Authorization for client taxpayers whose returns can be filed on magnetic tape.

Rev. Proc. 89-19
Rulings; areas in which advance rulings will not be issued; charitable remainder trusts. The Service ordinarily will not issue rulings or determination letters as to whether an inter vivos trust that provides for annuity or unitrust payments for one measuring life qualifies as a charitable remainder trust under section 664 of the Code, or whether contributions to such a trust are deductible for income or gift tax purposes. Rev. Proc. 89-3 amplified.

Rev. Proc. 89-20
Charitable transfers; charitable remainder trusts; sample forms. This revenue procedure makes available a sample form of declaration of trust that meets the requirements for an inter vivos charitable remainder unitrust providing for unitrust payments for one life, as described in section 664(d)(2) of the Code.

Rev. Proc. 89-21
Charitable transfers; charitable remainder trusts; sample forms. This revenue procedure makes available a sample form of declaration of trust that meets the requirements for an inter vivos charitable remainder annuity trust providing for annuity payments for one life, as described in section 664(d)(1) of the Code.

Announcement 89-29
Certain agricultural employees are exempt from social security taxes under section 8017 of the Technical and Miscellaneous Revenue Act of 1988 (Public Law 100-647) effective for payments made after December 31, 1987. The new rule is not reflected in the instructions for 1988 Form 943. Employee's Annual Tax Return for Agricultural Employees, because the Act was passed after the 1988 Form 943 was sent to print.

Announcement 89-30
Additional instructions are provided for the 1988 Form 4562, Depreciation and Amortization.

Announcement 89-31
An updated edition of Publication 571, Tax-Sheltered Annuity Program for Employees of Public Schools and Certain Tax-Exempt Organizations, is now available from the Service.