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. 90-62
Natural Gas sold after removal from the premises for less than the
RMFP. If gas is sold after it is removed from the premises, for a price that is lower than
the representative market or field price (RMFP), gross income from the property for
purposes of the allowance for percentage depletion is determined without regard to the
Rev. Rul. 90-63
Investment trust; credit support. The power of a trustee to consent
to changes in the credit support of debt obligations held in an investment trust, is not a
"power to vary the investment" under section 301.7701-4(c) of the regulations
where the power is exercisable only to the extent the trustee reasonably believes the
change is advisable to maintain the value of trust assets by preserving the credit rating
of the obligations.
Guidelines are set forth for determining, for July 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.
The deadline is extended to December 31, 1990, for submitting master
or prototype plans and regional prototype plans to the Service for approval.
Pursuant to section 412(c)(5) of the Code, automatic approval is
granted for a change in the valuation date for certain qualified plans.
Rev. Proc. 90-40
Areas in which advance rulings will not ordinarily be issued. The
service will not ordinarily issue rulings or determination letters regarding: (1) whether
indebtedness is incurred or continued to purchase or carry tax exempt obligations within
the meaning of section 265(a)(2) of the Code, (2) whether the principal activity of a
taxpayer during the testing period for the taxable year is the performance of personal
services within the meaning of section 1.441-4T(d)(1)(ii) of the temporary regulations,
and (3) whether 95 percent or more of the time spent by employees of a corporation,
serving in their capacity as such, is devoted to the performance of services in a
qualifying field within the meaning of section 1.448-1T(e)(4)(i). Rev. Proc. 90-3
Rev. Proc. 90-41
Information returns; magnetic media reporting. Specifications are
set forth for filing Form 1098, 1099 series, 5498, and W-2G on magnetic tape, tape
cartridge, 5-1/4 inch diskette, 3-1/2 inch diskette, and by electronic filing. Rev. Proc.
Rev. Proc. 90-42
Rulings; determination letters; closing agreements; Associate Chief
Counsel (Technical). The "comfort ruling" policy set forth in section 3.10 and
section 18.02 of Rev. Proc. 90-1 is eliminated, and will be replaced with a variety of
measures. These measures include specific no-rule areas, model documents, published ruling
checklists, and automatic action revenue procedures. Rev. Proc. 90-1 modified; Rev. Proc.
Supplemental information on Treasury bills for Publication 1212,
List of Original Issue Discount Instruments (Rev. Oct. 89) is given.
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