Internal Revenue Bulletins  

January 2, 1990

Internal Revenue Bulletin No. 1990-1

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. 90-1
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 January 1990.


EMPLOYEE PLANS

Notice 90-4
Guidelines are set forth for determining, for December 1989, 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.


EXCISE TAXES

Announcement 90-2
New tax rates for petroleum environmental taxes are effective on December 12, 1989, and January 1, 1990.


ADMINISTRATIVE

Rev. Proc. 90-1
Rulings; determination letters; closing agreements; Associate Chief Counsel (Technical). Revised procedures are provided for issuing rulings, determination letters, and information letters, and for entering into closing agreements on specific issues under the jurisdiction of the Associate Chief Counsel (Technical). Rev. Proc. 89-1 superseded.

Rev. Proc. 90-2
Technical advice to the District Directors and Chiefs, Appeals Offices; Associate Chief Counsel (Technical). Revised procedures are provided for furnishing technical advice to District Directors and Chiefs, Appeals Offices, in areas under the jurisdiction of the Associate Chief Counsel (Technical). Taxpayers rights when such advice has been requested are also set forth. Rev. Proc. 89-2 superseded.

Rev. Proc. 90-3
Update of Rev. Proc. 89-3; areas in which advance rulings will not be issued. This procedure updates Rev. Proc. 89-3, as amplified and modified by subsequent revenue procedures, to provide a revised list of those areas of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (Technical) relating to issues in which the Service will not issue advance rulings or determination letters. Rev. Procs. 89- 7, 89-19, 89-22, 89-26, 89-36, 89-39, 89-54, and 89-63 superseded.


Next

SEARCH:

You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.





SEARCH:

You can search either the entire GAO Reports section, or all of UncleFed 's Tax*Board. For a more focused search, put your search word(s) in quotes.

1990 Weekly IRBs | IRS Bulletins Main | Home