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.
The current deadline of June 28, 1989, is extended for submitting
comments and requests for a public hearing with respect to proposed regulations relating
to the treatment of partnership liabilities and the allocation of deductions attributable
to nonrecourse debt.
Ct. D. 2044
Additional consideration; boot payment; capital gains. The language
and legislative history of section 356(a) of the Code, as well as a common-sense
understanding of the economic substance of the transaction at issue, establish that boot
payment to the taxpayer is subject to capital gains, rather than ordinary income
treatment. Donald E. Clark, et ux.
Errors to the Federal Register publication for Friday, May 5, 1989,
at 54 F.R. 19390 of the notice of proposed rulemaking (1989-25 I.R.B. 18) are corrected.
The proposed rules relate to golden parachute payments.
A list is given of organizations now classified as private
foundations and an organization that is not a private operating foundation.
Conditional diesel and aviation fuel registrations issued under
Notice 88-30 are no longer valid.
Rev. Proc. 89-41
General rules and specifications for private printing of Forms W- 2,
W-2P, and W-3. Specifications are set forth under which substitutes for Forms W-2, W-2P,
and W-3 may be privately printed without prior approval of the Service. Rev. Proc. 88-43
Under the backup withholding regulations, payers of interest and
dividends are required to give notice of pending backup withholding within five business
days to every payee identified as having an incorrect TIN on a tape listing the Service
will send to them. These tapes will be issued sometime in October of this year. Advance
notice of the tape specifications is given so that payers can complete any necessary
programming changes to their systems to adhere to the timeframes prescribed in the
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