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.
The Service is advancing the date of a previously scheduled public
hearing on regulations (CO-78-87); 1990-15 I.R.B. 37) disallowing losses on sales of stock
Rev. Rul. 90-35
Cooperative housing corporation; nonresidential units; deduction of
taxes, interest and business depreciation. Conditions under which allocating shares of
stock to non-residential apartments will not prevent a cooperative housing corporation
from meeting the requirements of section 216(b)(1)(B) of the Code. Rev. Rul. 58-421
modified and superseded. Rev. Rul. 74-241 amplified.
Rev. Rul. 90-36
Cooperative housing corporation; deductions allowed to
tenant-stockholders. Section 277 of the Code applies to cooperative housing corporations,
as defined in section 216(b), to determine the amount of net income the corporation
derives from tenant-stockholders and nontenant-stockholders. The amount of deductions
allowed to tenant-stockholders under section 216(a) may be affected by deductions
disallowed to the corporation under section 277.
Rev. Rul. 90-37
U.S. and Argentina agreement; gain from disposition of U.S. real
property interest. Gain from the disposition of a U.S. real property interest derived by
an Argentine enterprise engaged in the international operations of ships or aircraft is
not excluded from U.S. taxation under section 897 of the Code by Article 2(2) of an
executive agreement between the U.S. and Argentina, concluded under sections 872(b) and
An error in T.D. 8261, Treatment of Dual Consolidated Losses, is
Organizations required to file Form 990, Form 990EZ, or Form 990-PF
for a tax year ending December 31, 1989, may receive a two-month extension of time to file
Additional instructions should be noted to Form 706, United States
Estate (and Generation-Skipping Transfer) Tax Return (Rev. Oct. 1988), for estates of
decedents dying after July 12, 1989.
Rev. Proc. 90-26
Foreign corporation; taxable year. This procedure provides guidance
with respect to the required taxable year of certain foreign corporations for U.S. tax
purposes under section 898(a) of the Code and the election set forth in section
898(c)(1)(B). Guidance is also provided for foreign personal holding companies concerning
the designation of certain dividends paid as being taken into account under section
563(c). Rev. Procs. 63-7, 75-54, and 76-35 modified.
Final regulations under section 6103 of the Code relate to the
disclosure of return information to the Bureau of the Census.
Temporary and proposed regulations under section 7605 of the Code
relate to the time and place of examination. Notice 90-30 An error in T.D. 8259, Real
Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative
Matters, is corrected.
Errors in Publication 1212, List of Original Tax Discount
Instruments (Rev. Oct. 1989) and announcement 90-24, 1990-8, I.R.B. 24, are corrected.
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