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.
The Tax Forms Standardization Project Office has scheduled a Town
Meeting for October 9, 1992, to inform and update the public of their activities and to
solicit input from the public.
Rev. Rul. 92-78
Mutual life insurance companies; differential earnings rate. The
differential earnings rate for 1991 and the recomputed differential earnings rate for
12990 are set forth for use by mutual life insurance companies to compute their income tax
liability for 1991.
Rev. Rul. 92-79
Low-income housing credit. This ruling clarifies that a taxpayer
that received a low-income housing credit for a building before 1990 must enter into an
extended low-income housing commitment under section 42(h)(6)(B) of the Code in order to
be eligible for any additional housing credit allocation for the building after December
Rev. Rul. 92-80
Advertising expenses. The Supreme Court's decision in "Indopco,
Inc. v. Commissioner,__U.S.__, 112 S. Ct. 1039" (1992) does not affect the treatment
of advertising costs as business expenses which are generally deductible under section 162
of the Code.
Rev. Rul. 92-81
Pooled income fund; governing instruments; deductibility. The
Service will not challenge the deductibility of contributions made after February 15,
1991, to a pooled income fund that holds depreciable or depletable property if the fund
disposes of such property before January 1, 1993. Rev. Rul. 90-103 modified.
Rev. Rul. 92-82
Selection consent on behalf of deceased shareholder. If a
shareholder of a small business corporations dies before consenting to the corporation's
election under section 1362(a) of the Code, an executor or an administrator of the
shareholder's estate may consent to the election on behalf of the deceased shareholder.
Guidelines are set forth for determining for September 1992, the
weighted average interest rate and the resulting permissible range of interest rates used
to calculate current liability for purposes of the full funding limitation of section
412(c)(7) of the Code as amended by the Omnibus budget Reconciliation Act of 1987.
A list is given of organizations now classified as private
Rev. Proc. 92-79
Alternative LIFO Method. This procedure provides an alternative
last-in, first-out (LIFO) inventory computation method for automobile dealers engaged in
the trade or business of retail sales of new automobiles or new light-duty trucks.
Procedures are also provided for certain automobile dealers to obtain expeditious consent
to change their method of accounting to the Alternative LIFO Method.
Rev. Proc. 92-80
Magnetic tape reporting; Forms W-4. Specifications are set forth for
filing Forms W-4, Employee's Withholding Allowance Certificate, on magnetic tape, 5 1/4
and 3 1/2-inch diskettes. Rev. Proc. 90-9 superseded.
Rev. Proc. 92-81
Magnetic tape reporting; information returns; Forms 8027.
Specifications are set forth for filing Forms 8027, Employer's Annual Information Return
of Tip Income and Allocated Tips, on magnetic tape, 5 1/4 and 3 1/2-inch diskettes. Rev.
Proc. 89-55 superseded.
Announcement 92-120, 1992-35 I.R.B. 22, announced the availability
of new Form 8275-R and revised Form 8275. These forms are used to make adequate disclosure
for purposes of avoiding the penalties under sections 6662 and 6694 of the Code. Because
taxpayers may not have had sufficient time to obtain these forms, taxpayers are permitted
to use either the old Form 8275 or the new forms. This option is only available for
returns filed on or before December 31, 1992.
Announcement 92-115, 1992-33 I.R.B. 21, which states, "The
Service will issue penalty notices in August for certain Tax Year 1990 information
returns," is corrected.
In an effort to decrease taxpayer burden, a new Publication 1679, A
Guide to Backup Withholding, has been created to simplify the Backup Withholding Program.
New Form 990-W(FY), Fiscal Year Estimated Tax on Unrelated Business
Taxable Income for Tax-Exempt Organizations, has been developed for use by organizations
that have a tax year beginning after June 30, 1992, and before January 1, 1993, and is now
available from the IRS Forms Distribution Centers.
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