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. 89-115
Income source; within U. S.; foreign bank; worldwide interest expense. Section 1.882-5 of the regulations will apply to the determination of a foreign bank's worldwide interest expenses as a deduction under Article 7(3) of the U.S.-U.K. Income Tax Treaty for purposes of computing the U. S. taxable income of the bank's U. S. permanent establishment.

Rev. Rul. 89-116
Taxation of DISC income to shareholders. The "base period T-bill rate" for the period ending September 30, 1989, as required by section 995(f)(4) of the Code is published.

T.D. 8263
INTL-472-89
Temporary, final and proposed regulations under sections 985 and 989 of the Code relate to the definition of functional currency and weighted average exchange rate.

Pub. L. 100-485
Provisions from the "Family Support Act of 1988" that relate to the Internal Revenue Code are reproduced.

EMPLOYEE PLANS

Notice 89-105
Guidelines are set forth for determining, for October 1989, 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

Notice 89-136
Information is provided concerning relief for victims of Hurricane Hugo who are unable to meet deadlines for filing returns and paying taxes.

Del. Order 156
Additional Internal Revenue Service officials have been authorized to disclose tax information and to reflect organizational title changes. Del. Order 156 (Rev. 10) superseded.

Announcement 89-136
Information reporting requirements changed for REMIC'S and DOC's.

Announcement 89-137
Errors in T.D. 8259, Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters, are corrected.