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.
Rev. Rul. 90-23
Rev. Rul. 190 distinguished.
This revenue ruling allows a taxpayer with one or more regular
places of business a business expense deduction for transportation expenses paid or
incurred by the taxpayer in going between the taxpayer's residence and a temporary work
location, regardless of the distance traveled. Rev. Rul. 190 distinguished; Rev. Rul.
55-109 modified; Rev. Rul. 59-371 distinguishable.
Pub. L. 101-194
Provisions from the "Ethics Reform Act of 1989" that
relate to the Internal Revenue Code are reproduced.
Pub. L. 101-239
Provisions from the "Omnibus Budget Reconciliation Act of
1989" that relate to the Internal Revenue Code are reproduced.
Rev. Rul. 90-24
Direct transfers. A direct transfer between section 403(b)
investment vehicles does not constitute an actual distribution under section 403(b)(1) of
the Code. Rev. Rul. 73-124 revoked.
Pub. L. 101-140
Provisions from the "Joint Resolution" that relate to the
Internal Revenue Code are reproduced.
Errors in Publication 17, Your Federal Income Tax (1989) are
Certain shareholders of passive foreign investment companies (PFICs)
(including qualified electing funds) are no longer required to file Form 5471, Information
Return with Respect to a Foreign Corporation.
The authority of states or political subdivisions to create new
programs for issuing mortgage credit certificates (MCCs) in lieu of qualified mortgage
bonds is extended until September 30, 1990. States or political subdivisions that create
MCC programs should continue to use Form 8330 (Rev. April 1988), Issuer's Quarterly
Information Return for Mortgage Credit Certificates (MCCs).
The Service is considering consolidation of four credit forms into a
revised Form 3800, General Business Credit, and invites interested members of the public
to submit comments.
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