Internal Revenue Bulletins  

September 11, 1989

Internal Revenue Bulletin No. 1989-36

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 ANNOUNCEMENTS

Announcement 89-108
A public hearing will be held on October 30, 1989, on proposed regulations relating to minimum participation standards under section 401(a)(26) of the Code.

Announcement 89-109
A public hearing will be held on November 20, 1989, on proposed regulations relating to minimum coverage requirements of section 410(b) of the Code.

Announcement 89-110
A public hearing will be held on November 28, 1989, on proposed regulations relating to the definition of "activity" for purposes of applying the limitations on passive activity losses and passive activity credits.


INCOME TAX

Rev. Rul. 89-105
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for September 1989.

T.D. 8257
INTL-304-89

Temporary and proposed regulations under section 861 of the Code relate to transition rules for the allocation and apportionment of interest expense and rules concerning the treatment of financial products that alter effective cost of borrowing.

T.D. 8258
INTL-773-87

Temporary and proposed regulations under section 863(a) of the Code relate to allocation of income attributable to certain notional principal contracts.

Notice 89-97
Income Tax Regulations will be issued to postpone the effective date of section 1.832-4T of the regulations as presently drafted until taxable years beginning after December 31, 1988.


EXEMPT ORGANIZATIONS

Announcement 89-112
A list is given of organizations now classified as private foundations.


ADMINISTRATIVE

Rev. Proc. 89-51
Rev. Proc. 89-34; effective date changed. The Service is extending the effective date of Rev. Proc. 89-34 until February 5, 1990. Rev. Proc. 89-34 modified.

Del. Order 23
The Assistant Commissioner (International), District Directors and Service Center Directors are authorized to make determinations on claims for reimbursement of bank charges for stopping payment on a check, which the Service lost or misplaced and requested the taxpayer to replace. Delegation Order 23 (Rev. 11) superseded.

Page 19.
Amendment to the regulations under Part 103 of Title 31 of the Code of Federal Regulations relates to geographic reporting of certain domestic currency transactions.

Announcement 89-107
Information is provided to practitioners regarding their request for approval of volume submitter plans under the Tax Reform act of 1986.

Announcement 89-111
Guidance is provided to employers who are required to report to their employees total amounts incurred for dependent care assistance they provide to their employees under section 129 of the Code.


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