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. 92-97
Cancellation of indebtedness income. This ruling provides guidance
on the allocation of partnership cancellation of indebtedness income.
Rev. Rul. 92-98
Taxation of DISC income to shareholder. The "base period T-Bill
rate" for the period ending September 30, 1992, is published, as required by section
995(f)(4) of the Code.
Rev. Rul. 92-99
Cancellation of indebtedness. If the principal amount of an
undersecured nonrecourse debt that arose out of the purchase of property is reduced by the
holder of the debt who was not he seller of the property, the debt reduction may not be
treated as a purchase price adjustment (in the absence of an infirmity that clearly
relates back to the original sale), but results in discharge of indebtedness income under
section 61(a)(12) of the Code.
Rev. Proc. 92-89
Operational defects; compliance program. A temporary program is
established whereby plans that have received favorable determination letters under the Tax
Equity and Fiscal Responsibility Act of 1982, the Tax Reform Act of 1984, and the
Retirement Equity Act of 1984 may voluntarily correct operational defects in their
retirement plans and receive a "compliance statement" from the National Office.
Rev. Proc. 90-17 modified.
Rev. Proc. 92-94
Safe harbor for private foundation grants to foreign grantees. A
simplified procedure is provided that a grantor foundation may follow in making its
"reasonable judgment" and "good faith determination" of the status
under US tax law of a foreign grantee, and thereby determining whether the grant will be a
"qualifying distribution," for the purpose of section 4942 of the Code or a
"taxation expenditure" for the purpose of section 4945 of the Code.
Social Security contribution and benefit bases
The Secretary of Health and Human Services has announced the OASDI contribution and the
benefit base (Social Security wage base) and the Hospital Insurance contribution base
(Medicare wage base) for remuneration paid in 1993 and self-employment income earned in
taxable years beginning in 1993.
Final regulations relating to procedural rules for excise taxes
currently reportable on form 720.
Rev. Proc. 92-90
Reduced user fee. This procedure reduces the current user fee for
certain requests for multiple rulings within the jurisdiction of Chief Counsel. Rev.
Procs. 90-17, 92-1, 92-7 amplified; Rev. Proc. 90-20 modified.
Rev. Proc. 92-91
Tax consequences of sulfur dioxide emission allowance program. This
procedure provides that costs to acquire an emission allowance are capital and
nondeductible. Basis recovery will be in the form of a deduction if the allowance is used,
and as capital gain or loss if the allowance is sold.
Rev. Proc. 92-92
Cancellation of indebtedness. The Service will not challenge the
availability of a purchase price adjustment exception to a bankrupt or insolvent
partnership if the debt discharge, but for the partnership's bankruptcy or insolvency,
would qualify as a purchase price adjustment under section 108(e)(5) of the Code, provided
all partners treat the transaction consistently for federal tax purposes.
This notice shows the amount that is exempt from levy on an
individual's wages, salary, and other income under section 6334(d) of the Code.
An updated edition of Publication 448, Federal Estate and Gift Taxes
(revised August 1992), is now available.
T.D. 8433, 1992-42 I.R.B. 5, relating to discounting of unpaid
losses of insurance companies, is corrected.
T.D. 8436, 1992-43 I.R.B. 11, relating to deposits of employment
taxes (including railroad retirement taxes), is corrected.
INTL-3-92, 1992-41 I.R.B. 69, relating to the determination of
effectively connected income and the branch profits tax, is corrected.
The Service has made changes to the 1993 draft Form W-2, Wage and
Tax Statement, published in Announcement 91-172, 1991-46 I.R.B. 31.
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