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. 90-80
Barter transactions of foreign persons. Foreign persons who engage in U.S. barter transactions through a partnership or through a dependent agent are subject to U.S. tax on gain from such transactions.

Rev. Proc. 90-50
Cost sharing election change. A possessions corporation is permitted a one-year extension to change its election from the cost sharing method to the profit split method or the method permitted under section 936(h)(1) to (h)(4) of the Code provided all affected taxpayers waive the statute of limitations for a two-year period. Notices 87-27, 88-97, 98-92, and Rev. Proc. 89-61 modified.

T.D. 8308
Final regulations under sections 501, 4911, 4945 and various other sections of the Code relate to lobbying expenditures by certain tax-exempt public charities and by private foundations.

EMPLOYEE PLANS

Rev. Proc. 90-49
Contributions; reversions to employer; defined benefit plan. A procedure is set forth by which the administrator or sponsor of a qualified defined benefit plan may satisfy the requirement that a deduction under section 404 of the Code be disallowed, thereby fulfilling a condition under which a contribution may revert to the employer without adversely affecting the plan's qualified status. Rev. Proc. 89-35 superseded.

Notice 90-59
Guidelines are set forth for determining for August 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.

ADMINISTRATIVE

Announcement 90-109
The Service will again conduct programs during the 1991 filing period for Form 1040NR, U.S. Nonresident Alien Income Tax Return, and Form 1041, U.S. Fiduciary Income Tax Return, to be filed via magnetic tape.

Announcement 90-110
Form 5303, Application for Determination for Collectively Bargained Plan, along with the accompanying instructions, has been revised. The form and instructions are available for use. Applicants must use the revised application form if they wish to receive a favorable determination letter that their retirement plan has been correctly amended to comply with the Tax Reform Act of 1986.