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.

T.D. 8380
Final regulations and removal of temporary regulations under section 752 of the Code relate to treatment of partnership liabilities.

Notice 92-1
This notice informs taxpayers of certain disclosure requirements that will contained in forthcoming final regulations under section 832(b)(5) of the Code so that taxpayers may satisfy these requirements in connection with their 1991 annual statements to be submitted to their insurance regulatory authorities.

Notice 92-3
Countries that require participation in, or cooperation with, an international boycott are listed.

EXCISE TAXES

T.D. 8379
Final regulations under 26 CFR Part 156 relate to gain or other income realized by any person on receipt of green mail.

Notice 92-2
Gasoline tax regulations on matters covered by provisions that were proposed to be effective on January 1, 1991, will not be effective on that date.

ADMINISTRATIVE

Rev. Proc. 92-10
Minimum distributions; excise tax. Where a plan or arrangement follows the proposed minimum distribution regulations published on July 27, 1987, but cannot meet the minimum distribution requirements because the necessary assets are in state insurer delinquency proceedings, the excise tax described in section 4974 of the Code will not be applied if the conditions and requirements of Rev. Proc. 92-10 are met.

T.D. 8377
Final regulations and removal of temporary regulations under section 6103 of the Code relate to disclosures of return information to the Bureau of the Census.

T.D. 8378
Final regulations under section 301.9100-1 of the regulations relate to extension of time for making elections.

Announcement 92-1
Instructions to the Form 5452, Corporate Report of Nondividend Distributions, will be revised to require corporation distributing nondividends to their shareholders to attach the form and its supporting data to their tax return.

Announcement 92-2
New Publication 947, Practice Before the IRS and Power of Attorney, is now available from the Internal Revenue Service. This plain-language publication is designed to assist both taxpayers appointing representatives and tax practitioners. It provides detailed information on the rules governing practice before the IRS and the authorization of a representative. The uses of Form 2848, Power of Attorney and Declaration of Representative, and new Form 8821, Tax Information Authorization, are also covered. You can get a copy of this publication by writing to the IRS Forms DIstribution Center, P.O. Box 25866, Richmond, Virginia 23289, or by calling, toll-free 1-800-TAX-FORM (1-800-829-3676).

Announcement 92-3
An error in Publication 17, Your Federal Income Tax, and Publication 529, Miscellaneous Deductions, is corrected. The following changes should be made to Publications 17 and 529 to include the term "mortgage interest," as shown. Publication 17, page 172, column 3, the first list item under the heading "Limit on the deduction" should be changed to: "1) The business percentage of the otherwise deductible mortgage interest, real estate taxes, and casualty and theft losses." Publication 17, page 172, column 3, the second paragraph under the heading "How to report" should be changed to: "Include the home office expenses for mortgage interest, real estate taxes, and casualty and theft losses on the appropriate lines of Schedule A, along with your deductible nonbusiness expenses in those categories." The same changes should be made to Publication 529, page 2, column 3.

Announcement 92-4
An error in the 1991 Schedule D (Form 1041) is corrected. The parenthetical in line 37 of the 1991 Schedule D (Form 1041) incorrectly states: "(Enter the smaller of line 16 or line 17, column (c).)" It should state: "(Enter the smaller of line 16 or 17, column(b).)"

Announcement 92-5
For tax years beginning in 1992, the Tax Extension Act of 1991 (1991 Act) increased the amount of estimated tax all corporations (including S corporations and exempt organizations subject to unrelated business income tax) must pay from 90% to 93% of the corporation's current year tax liability. The increase applies whether the corporation uses the regular installment method, the annualized income installment method, or the adjusted seasonal installment method.

A revised version of the 1992 Form 1120-W, Corporation Estimated Tax, is being printed to reflect the change made by the 1991 Act. Corporations must use the revised version instead of the original version included in the Form 1120 packages that were mailed to corporate filers. The revised form is distinguished from the original form by the notation "(Rev. 1-92)" under "1992" in the upper right corner of the form. The revised version should be available from IRS distribution centers by the end of January 1992. Forms may be ordered by calling 1-800-829-3676.

Filers of returns for S corporations and exempt organizations should note that the 1991 instructions for Forms 1120S and 990-T, which contain estimated tax rules, were printed before the 1991 Act was passed. Therefore, in the instructions for Form 1120-S on page 3 (page 6 of the instructions for Form 990-T), substitute "93%" for "90%" each place it appears in the "Estimated Tax" text.