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.

SPECIAL ANNOUNCEMENTS

Announcement 90-117
This announcement provides notice of a change of the date and location of a public hearing on proposed regulations relating to withholding of tax on nonresident aliens.

Announcement 90-118
The Service is soliciting written comments from the public on issues to be addressed in proposed regulations under section 7216(b)(3) of the Code.

INCOME TAX

Rev. Rul. 90-87
Preferred stock and the stock-for-debt exception. Where a debtor corporation that is under the jurisdiction of a court in a case under title 11 of the U.S. Code issues preferred stock in exchange for its outstanding indebtedness, the stock-for-debt exception can apply only to the extent of the redemption price and liquidation preference of the preferred stock.

IA-224-82
Proposed regulations under sections 3406 and 6676 of the Code relate to backup withholding and due diligence.

EMPLOYEE PLANS

Notice 90-63
Rev. Proc. 85-29, which gives broad approval for changes in funding method for defined benefit pension plans, is extended for two years.

EMPLOYMENT TAXES

T.D. 8309
Temporary regulations under section 3406 of the Code relate to imposition of backup withholding due to notification of an incorrect taxpayer identification number.

IA-224-82
Proposed regulations under sections 3406 and 6676 of the Code relate to backup withholding and due diligence.