Internal Revenue Bulletins  

February 10, 1992

Internal Revenue Bulletin No. 1992-6

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 92-19
A public hearing will be held on March 24, 1992, on proposed regulations relating to consolidated group refunds for insolvent financial institutions.

Announcement 92-20
A public hearing will be held on March 26, 1992, on proposed regulations relating to the stock and asset consistency rules of section 338 of the Code.

Announcement 92-21
A public hearing will be held on April 15, 1992, on proposed regulations relating to certain payments made pursuant to securities lending transactions.


INCOME TAX

T.D. 8387
CO-98-88

Temporary, final and proposed regulations under sections 1502, 6402, and 6411 of the Code relate to consolidated group refunds for insolvent financial institutions.

Notice 92-5
Resident populations of the various states for purposes of determining the 1992 calendar year (1) state housing credit ceiling under section 42(h) of the Code, and (2) private activity bond volume cap under section 146 are reproduced.

CO-111-90
Proposed regulations relate to stock and asset consistency rules under section 338 of the Code.

INTL-106-89
Proposed regulations under sections 861, 871, 881, 894, and 1441 of the Code relate to certain payments made pursuant to a securities lending transaction.


EXEMPT ORGANIZATIONS

Announcement 92-23
A list is given of organizations now classified as private foundations and an organization that is not a private operating foundation.


EMPLOYMENT TAXES

Rev. Rul. 92-9
Social security agreements (totalization agreements); list of countries. A list of countries in which the U.S. has entered into social security agreements (totalization agreements) is set forth.


ADMINISTRATIVE

Announcement 92-22
Publication 553, Highlights of 1991 Tax Changes (Rev. Jan. 92), is now available.


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