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.
A public hearing will be held on December 11, 1992, on proposed
regulations relating to estate and gift tax valuation tables.
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.
Final regulations under section 168 of the Code relate to applicable
conventions under the accelerated cost recovery system.
Church Universal and Triumphant, Inc., Corwin Springs, MT, no longer
qualifies as an organization contributions to which are deductible under section 170 of
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.
A list is given of organizations now classified as private
ESTATE AND GIFT TAXES
Proposed regulations under sections 642, 644, 2031, and 2512 of the
Code relate to estate and gift tax valuation tables.
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.
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.
The rate of backup withholding will increase from 20 to 31 percent
for reporting payments made on or after January 1, 1993.
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
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