Internal Revenue Bulletins  

June 18, 1990

Internal Revenue Bulletin No. 1990-25

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

T.D. 8302
Final regulations under section 42 of the Code relate to low-income housing credit for Federally-assisted buildings.


ADMINISTRATIVE

Rev. Proc. 90-30
Charitable transfers; charitable remainder trusts; sample forms. This revenue procedure makes available five sample forms of declarations of trust that meet the requirements for a charitable remainder unitrust providing for unitrust payments for one or two lives, as described in section 664(d)(2) of the Code. Rev. Proc. 89-20 amplified.

Rev. Proc. 90-31
Charitable transfers; charitable remainder trusts; sample forms. This revenue procedure makes available six sample forms of declarations of trust that meet the requirements for a charitable remainder unitrust providing for unitrust payments for one or two lives, as described in section 664(d)(2) and (3) of the Code.

Rev. Proc. 90-32
Charitable transfers; charitable remainder trusts; sample forms. This revenue procedure makes available five sample forms of declarations of trust that meet the requirements for a charitable remainder annuity trust providing for annuity payments for one or two lives, as described in section 664(d)(1) of the Code. Rev. Proc. 89-21 amplified.

Rev. Proc. 90-33
Rulings; areas in which advance rulings will not be issued; charitable remainder trusts. The Service ordinarily will not issue rulings or determination letters as to whether a trust that provides for annuity or unitrust payments for one or two measuring lives qualifies as a charitable remainder trust under section 664 of the Code. Rev. Proc. 90-3 amplified.

Announcement 90-79
The Service will combine Forms W-2P and 1099-R for tax year 1991.


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