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.
Rev. Rul. 92-70
Low-income housing credit; satisfactory bond; "bond
factor" amounts for July, August, and September 1992. This ruling announces the
monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income
buildings or interests therein during the months of July, August, and September 1992 and
provides the "bond factor' amounts applicable to all dispositions during the first
nine months of calendar year 1992.
Rev. Rul. 92-71
LIFO; price indexes; department stores. The June 1992 Bureau of
Labor Statistics price indexes are accepted for use by department stores employing the
retail inventory and last-in, first-out inventory methods for valuing inventories for tax
years ended on, or with reference to, June 30, 1992.
Rev. Rul. 92-72
Percentage depletion; retailers exclusion. This ruling describes the
circumstances under which a taxpayer is not considered to be selling oil or natural gas
through a related retailer and therefore is not considered a retailer itself for purposes
of section 613A(d)(2) of the Code.
Rev. Rul. 92-73
Individual retirement account holding S corporation stock. A trust
that qualifies as an individual retirement account under section 408(a) of the Code is not
a permitted shareholder of an S corporation under section 1361.
The cost-of-living adjustments applicable to dollar limitations on
benefits under qualified defined benefit pension plans and to other provisions affecting
such plans are set forth.
A corrected list of sponsoring organizations and their related
replacement Master or Prototype plans that, in accordance with Rev. Proc. 89-9, 1989-1
C.B. 780, and Notice 90-73, 1990-2 C.B. 353, were submitted to the National Office by
March 31, 1991, for opinion letters involving sections 401 and 403(a) of the Code is set
forth. Announcement 92-118 superseded.
Rev. Proc. 92-73
Low-income housing tax credit. This procedure publishes the amounts
of unused housing credit carryovers allocated to qualified states under section
42(h)(3)(D) of the Code for calendar year 1992.
This announcement requests public comments on the funding of welfare
benefit plans and the anticipated effect that Financial Accounting Standard No. 106 will
have on post-retirement benefits other than pensions.
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