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. 89-90
Recapture under section 47 of the Code. There is recapture of a portion of the rehabilitation tax credit upon the conveyance of a facade easement, by means of either a sale or a gift.

Notice 89-78
The Service informs issuers of state and local bonds of certain amendments that will be made to the temporary arbitrage rebate regulations under section 148 of the Code.

Notice 89-79
Guidance is provided for making an election under section 953(d) of the Code, which allows a controlled foreign corporation engaged in the insurance business to be treated as a domestic corporation.

Notice 89-80
The temporary regulations under section 884 of the Code will be amended to provide new rules relating to interest paid by a U. S. trade or business and excess interest. These rules are effective for taxable years beginning after December 31, 1989, and, at the election of the taxpayer, to earlier taxable years.

FI-80-86
Proposed regulations under section 148 of the Code relate to arbitrage restrictions on qualified student loan bonds and provide guidance on how to compute the yield on student loans.

ESTATE TAX

Notice 89-83
Errors in T.D. 7941, 1984-1 C.B. 251, Special Lien for Estate Tax Deferred Under Section 6166, are corrected.

ADMINISTRATIVE

Rev. Proc. 89-43
Information returns; magnetic media reporting. Requirements and conditions are set forth for filing Forms 1098, 1099, 5498 and W- 2G on magnetic tape, 5-1/4 inch magnetic diskette, and 3-1/2 inch magnetic diskette. Rev. Proc. 88-36 superseded.

Announcement 89-97
An error in Rev. Proc. 89-13, relating to regional prototype plans, is corrected.