Internal Revenue Bulletins  

December 4, 1989

Internal Revenue Bulletin No. 1989-49

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. 89-105A
Rev. Rul. 89-105 modified

Federal rates for September. The long-term tax-exempt rate for ownership changes during the month was incorrectly provided in Table 3. The correct percentage is 6.85 percent. Rev. Rul. 89-105 modified.

Rev. Rul. 89-127
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 December 1989.

Notice 89-109
The Secretary intends to designate locations for ocean thermal energy property tax benefits.

T.D. 8272
Final regulations under section 101 of the Code relate to the mortality table used to determine exclusion for deferred payments of life insurance proceeds.

T.D. 8273
EE-3-89

Temporary, final and proposed regulations under section 79 of the Code relate to group-term life insurance.

T.D. 8274
PS-19-89

Temporary and proposed regulations under section 752 of the Code relate to the treatment of partnership liabilities and the allocation of deductions attributable to nonrecourse debt.


EMPLOYEE PLANS

Notice 89-110
Guidance is provided to employers and employees concerning the 1989 recordkeeping and reporting requirements for certain fringe benefit items.


ESTATE TAX

Announcement 89-153
The Service will continue to issue advance rulings on estate tax matters after December 31, 1989.


ADMINISTRATIVE

Notice 89-111
Guidance is provided with respect to the reporting requirements regarding the amount of dependent care assistance furnished by an employer to an employee.


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