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. 90-27
Dutch-auction rate preferred stock; dividends received deduction.
The terms of the described issue of dutch-auction rate preferred stock do not prevent the
corporation receiving a dividend distribution with respect to the stock from claiming the
dividend received deduction.
Rev. Rul. 90-28
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 April 1990.
Final regulations under section 40 of the Code relate to alcohol
Temporary and proposed regulations under section 832 of the Code
relate to the treatment of salvage and reinsurance.
Guidance is provided concerning the rules relating to the adjustment
to the pools of foreign taxes and earnings and profits when the allowable foreign tax
A list is provided of organizations that no longer qualify as
organizations contributions to which are deductible under section 170(c)(2) of the Code.
Rev. Proc. 90-19
Recognition of gain required in certain section 332 liquidations.
This revenue procedure provides a procedure for certain foreign corporations to enter into
a closing agreement under section 7121 of the Code and obtain nonrecognition on a
distribution in liquidation under section 332(a) of U. S. real property interests that
would otherwise be subject to gain recognition under section 1.897-5T(c)(2)(ii)(B) of the
Final regulations under sections 6114 and 6712 of the Code relate to
treaty-based return positions.
Supplemental instructions for Form 1120-RIC, U.S. Income Tax Return
for Regulated Investment Companies, are provided.
Errors in Publication 1212, List of Original Issue Discount
Instruments, are corrected.
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