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
Rev. Rul. 90-99
Federal rates; adjusted federal rates; adjusted federal long-term,
and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other
sections of the Code, tables set forth the rates for December 1990.
EXEMPT ORGANIZATIONS
Rev. Rul. 90-100
Special rules with respect to section 501(c)(3) organizations.
Guidance is provided in three factual situations as to whether the described organizations
have given the notice required by section 508(a) of the Code within the 15-month period
described in section 1.508-1(a)(2)(i) of the regulations.
TAX CONVENTIONS
Rev. Rul. 90-101
Estate tax; unified credit. Rev. Rul. 81-303, 1981-2 C.B. 255, which
held that the term "specific exemption" referred to in the estate tax convention
between the U.S. and Switzerland may not be construed to include the section 2010 unified
credit, is revoked.
ADMINISTRATIVE
Rev. Proc. 90-55
U.S. citizen abroad; waiver of residency requirements. Countries and
time periods are listed that qualify for the waiver of residency requirements of section
911(d)(1) of the Code.
Rev. Proc. 90-56
Areas in which advance rulings will not be issued. The Service will
no longer issue advance rulings or determination letters regarding most holding company
formations, mergers, and changes in identity, form, or place of organization of a
corporation. Rev. Proc. 90-3 amplified.
Announcement 90-131
The August 1989 revision of Form 5452, Corporate Report of
Nondividend Distributions, is modified to allow corporations paying nondividend
distributions to request an extension of time to file for the current year.
Announcement 90-133
Instructions are provided for Form 8038-T, Arbitrage Rebate, filers
who wish to make the election under section 148(f)(4)(B)(iv)(V) of the Code.
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