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. 89-57
Redemption; related corporation; control, value test in the aggregate. In determining whether the control requirement of section 304(a)(1)(A) of the Code is met the value test of section 304(c)(1) is not applied class-by-class but, instead, is applied to the aggregate of all classes of a corporation's stock.

Notice 89-50
Guidance is provided regarding the temporary and proposed regulations under sections 892 and 1441 of the Code concerning the application of certain withholding taxes to foreign governments and international organizations.

T.D. 8247
Final regulations under sections 702 and 1366 of the Code relate to the requirement for certain partnerships and S corporations to separately state meal, travel, and entertainment expenses. Temporary regulations are removed.

ESTATE TAX

Rev. Rul. 89-58
Special use value; farms; interest rates. The 1989 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

EMPLOYMENT TAXES

T.D. 8248
IA-104-88
Temporary and proposed regulations under section 3406 of the Code relate to the imposition of backup withholding due to notification of an incorrect taxpayer identification number and the actions that payors must take to exercise due diligence.

ADMINISTRATIVE

Notice 89-51
Guidance is provided with respect to the definition of a "taxpayer interview" and procedures for audio recording by taxpayers of taxpayer interviews as authorized by section 7520 of the Code.

Social Security Contribution and Benefit Base
The Secretary of the Department of Health and Human Services has announced that the contribution and benefit base for remuneration paid in 1989 and self-employment income earned in taxable years beginning in 1989 is $48,00.

Announcement 89-57
Advance proof copies of new Form 940-EZ, Employer's Annual Federal Unemployment (FUTA) Tax Return, are reproduced. Suggestions for improving this form are invited.