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 ANNOUNCEMENT

Announcement 92-87
The public hearing (Announcement 92-84, 1992-23 I.R.B. 28) originally scheduled on July 24, 1992, on proposed regulations relating to the definition of "activity" for purposes of applying the limitations on passive activity losses and passive activity credits, has been changed. The new hearing will be held on September 3, 1992.

EXEMPT ORGANIZATIONS

Notice 92-28
This notice announces the availability for public inspection of a loose-leaf file containing favorable exemption letters issued by the National Office in response to applications for recognition of exemption from federal income tax.

ADMINISTRATIVE

Rev. Proc. 92-45
Mortgage revenue bonds; mortgage credit certificates; average annual mortgage originations. A list is set forth of the average annual aggregate principal amount of mortgages executed during the years 1988, 1989, and 1990 for each state, the District of Columbia, Guam, Puerto Rico, and the Virgin Islands to assist issuers of mortgage revenue bonds and mortgage credit certificates in determining whether the required portion of loans are made available in targeted areas as described in section 143(h) of the Code. Rev. Proc. 91-34 obsoleted in part.

Rev. Proc. 92-46
Information returns; magnetic media reporting. Specifications are set forth for filing 1992 Forms 1098, 1099 series, 5498, and W-2G on magnetic tape, tape cartridge, 5 1/4 inch diskette, 3 1/2 inch diskette, electronic filing, and 8 inch diskette. Rev. Proc. 91-33 superseded.