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 92-163
A public hearing will be held on December 11, 1992, on proposed regulations relating to estate and gift tax valuation tables.

INCOME TAX

Rev. Rul. 92-100
Oil produced from shale. Hydrocarbons that exist naturally as liquids within a shale formation are not eligible for the credit provided under section 29 of the Code for fuel produced from a nonconventional source.

Rev. Rul. 92-101
Low-income housing credit; satisfactory bond; "bond factor" amounts for October, November, and December 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 October, November, and December 1992 and provides the "bond factor" amounts applicable to all dispositions during calendar year 1992.

Rev. Rul. 92-102
LIFO; price indexes; department stores. The July 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, July 31, 1992.

Rev. Rul. 92-103
Obsolete revenue rulings. A list is given of revenue rulings dealing with taxation in the Virgin Islands which are no9 longer considered determinative.

T.D. 8444
Final regulations under section 168 of the Code relate to applicable conventions under the accelerated cost recovery system.

Announcement 92-166
Church Universal and Triumphant, Inc., Corwin Springs, MT, no longer qualifies as an organization contributions to which are deductible under section 170 of the Code.

EMPLOYEE PLANS

Rev. Proc. 92-93
Distributions of certain elective deferrals; reporting requirements. This procedure provides guidance pertaining to the reporting requirements of a qualified plan within the meaning of section 401(a) of the code when it distributes elective deferrals as excess annual additions to correct certain contributions in excess of the limits contained in section 415.

EXEMPT ORGANIZATIONS

Announcement 92-165
A list is given of organizations now classified as private foundations.

ESTATE AND GIFT TAXES

PS-100-88
Proposed regulations under sections 642, 644, 2031, and 2512 of the Code relate to estate and gift tax valuation tables.

ADMINISTRATIVE

Rev. Proc. 92-95
Domestic asset/liability percentages and domestic investment yields. This procedure provides the domestic asset/liability percentages and domestic investment yields necessary for foreign insurance companies doing business in the US to compute their minimum effectively connected net investment income under section 842(b) of the Code, for 1992 tax year.

Rev. Proc. 92-96
Obsolete revenue procedure. Rev. Proc. 81-20, relating to US citizens who are permanent inhabitants of the Virgin Islands is declared obsolete.

Notice 92-53
Proposed regulation section 1.1291-8, published April 1, 1992, provides an election to eligible regulated investment companies (RICs) to mark to market their stock in certain passive foreign investment companies. Final regulations will permit certain RICs to apply proposed regulation section 1.1291-8 to their taxable years ending after March 31, 1992, and before April 1, 1993.

Announcement 92-162
The rate of backup withholding will increase from 20 to 31 percent for reporting payments made on or after January 1, 1993.

Announcement 92-164
For sales of residences after 1992, filers of Form 1099-S, Proceeds From Real Estate Transactions, must report any real property tax treated as imposed on the purchaser.