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. 90-38
Carrying charges; capitalized; binding election; subsequent
deductions. Unless the Commissioner consents, a taxpayer may not change from an erroneous
method of accounting retroactively by amending prior returns, even if the period for
amending the return for the first year in which the erroneous method was used has not
expired. Rev. Rul. 70-539 revoked; Rev. Ruls. 75-56 and 76-325 modified.
Rev. Rul. 90-39
LIFO; price indexes; department stores. The February 1990 Bureau of
Labor Statistics price indexes are accepted for use by department stores employing the
retail inventory and last-in, first-out inventory methods for valuing inventories for tax
years ended on, or with reference to, February 28, 1990.
Rev. Rul. 90-40
Capitalization of interest. Interest expense required to be
capitalized may not be reduced by interest income earned from temporary investments.
Temporary and proposed regulations under section 280F of the Code
provide for adjustments in the table used to determine the amounts included in income by
lessees of passenger automobiles.
Countries that require participation in, or cooperation with, an
international boycott are listed.
Various areas of the States of Alabama, California, Georgia,
Mississippi and Washington, and the Territory of American Samoa have been declared
disaster areas in which losses qualify for the special tax treatment under section 165(i)
of the Code.
Guidelines are set forth for determining, for March 1990, 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.
Petition to add methyl isobutyl ketone to the list of taxable
substances in section 4672(a)(3) of the Code has been filed.
Rev. Proc. 90-24
Mortgage revenue bonds; mortgage credit certificates; national
average purchase prices; average area purchase price safe harbor limitations. Rev. Proc.
89-59 is modified with respect to (1) the average area purchase price safe harbor
limitation that may be used for an omitted category of residence (new or existing), and
(2) the effective date of the national average purchase prices and average area purchase
price safe harbor limitations set forth in the revenue procedure.
Rev. Proc. 90-25
Qualified mortgage bonds; mortgage credit certificates; national
median gross income. Guidance is provided concerning the use of the national and area
median gross income figures by issuers of qualified mortgage bonds and mortgage credit
certificates in determining the housing cost-income ratio described in section 143(f)(5)
of the Code. Rev. Proc. 89-32 obsoleted in part; Announcement 89-73 superseded.
Rev. Proc. 90-27
Rulings and determination letters; applications for recognition of
exemption. Revised procedures are provided for issuing rulings and determination letters
in response to applications for recognition of exemption from federal income tax. Rev.
Procs. 84-46 and 85-32 superseded.
Errors in T.D. 8275, Returns Relating to Persons Receiving Contracts
from Federal Executive Agencies, are corrected.
Del. Order 143 (Rev. 4)
This order redelegates authority to perform certain functions
related to the enforcement of 31 CFR 103 (Bank Secrecy Act Regulations). Del. Order 143
(Rev. 3) superseded.
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