Internal Revenue Bulletins  

January 6, 1992

Internal Revenue Bulletin No. 1992-1

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INCOME TAX

Rev. Rul. 92-1
Federal rates; adjusted federal rates; adjusted federal long-term rate, 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 January 1992.


EMPLOYEE PLANS

Rev. Proc. 92-4
Rulings and determination letters; issuance procedures. Revised procedures are provided for issuing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 91-4 superseded.

Rev. Proc. 92-5
Technical advice. Revised procedures are provided for furnishing technical advice to Key District Directors and Chiefs, Appeals Offices, by the Assistant Commissioner Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 91-5 superseded.

Rev. Proc. 92-6
Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975(e)(7) of the Code. Rev. Proc. 91-10 superseded; Rev. Proc. 91-66 modified.


EXEMPT ORGANIZATIONS

Rev. Proc. 92-4
Rulings and determination letters; issuance procedures. Revised procedures are provided for issuing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 91-4 superseded.

Rev. Proc. 92-5
Technical advice. Revised procedures are provided for furnishing technical advice to Key District Directors and Chiefs, Appeals Offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Re. Proc. 91-5 superseded.


ADMINISTRATIVE

Rev. Proc. 92-1
Rulings; determination letters; closing agreements; Associate Chief Counsel (Domestic) and Associate Chief Counsel (Employee Benefits and Exempt Organizations). Revised procedures are provided for issuing rulings, determinations letters, and information letter, and for entering into closing agreements on specific issues under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations). Rev. Proc. 91-1 superseded.

Rev. Proc. 92-2
Technical advice to the District Directors and Chiefs, Appeals Offices; Associate Chief Counsel (Domestic) and Associate Chief Counsel (Employee Benefits and Exempt Organizations). Revised procedures are provided for furnishing technical advice to District Directors and Chiefs, Appeals Offices, in areas under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations). Taxpayers rights when such advice has been requested are also set forth. Rev. Proc. 91-2 superseded.

Rev. Proc. 92-3
Update of Rev. Proc. 91-3; areas in which advance ruling will not be issued. This procedure provides a revised list of those areas of the Code under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and Exempt Organizations) relating to issues in which the Service will not issue advance rulings or determination letters. Rev. Procs. 90-56, 91-3, 91-54, and 91-61 superseded.

Rev. Proc. 92-7
Rulings; determination letters; closing agreements; Associate Chief Counsel (International). Procedures are provided for obtaining letter rulings, closing agreements, and information letters under the jurisdiction of the Associate Chief Counsel (International). Rev. Proc. 91-27 superseded.

Rev. Proc. 92-8
Technical advice to the District Directors and Chiefs, Appeals Offices; Associate Chief Counsel (International). Procedures are provided for furnishing technical advice to District Directors, the Assistant Commissioner (International), and Chiefs, Appeals Offices on issues under the jurisdiction of the Associate Chief Counsel (International). Rev. Proc. 91-28 superseded.

Rev. Proc. 92-9
Areas in which advance rulings will not be issued; Associate Chief Counsel (International). This procedure provides a list of subject matters under the jurisdiction of the Associate Chief COunsel (International) in which the Service will not issue advance letter rulings or determination letters. Rev. Proc. 91-6 superseded.


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