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 92-12
A public hearing will be held on June 3, 1992, on proposed regulations relating to disclosure of tax return information for purposes of quality or peer reviews.

INCOME TAX

Rev. Rul. 92-6
Section 1274A inflation-adjusted numbers for 1992. This ruling provides the dollar amounts, increased by the 1992 inflation adjustment, for section 1274A of the Code. Rev. Rul. 91-11 supplemented and superseded.

Rev. Rul. 92-7
CPI adjustment for below-market loans-1992. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987-1992. Rev. Rul. 91-12 supplemented and superseded.

T.D. 8382
Final regulations under section 6694 of the Code relate to penalties on income tax return preparers.

T.D. 8384
PS-97-91
Temporary and proposed regulations under section 43 of the Code relate to certification of enhanced oil recovery projects. A public hearing for the proposed regulations will be held on April 7, 1992.

PS-101-90
Proposed regulations under section 43 of the Code relate to enhanced oil recovery credit. A public hearing will be held on April 7, 1992.

Announcement 92-13
A list is provided of organizations that no longer qualify as organizations contributions to which are deductible under section 170 of the Code.

ADMINISTRATIVE

T.D. 8383
Final regulations under section 7216 of the Code relate to disclosure of tax return information for purposes of quality and peer reviews. The regulations also relate to disclosures necessitated by the incapacity or death of a tax return preparer.

IA-98-91
Proposed regulations under section 7216 of the Code relate to disclosure of tax return information for purposes of quality and peer reviews

Announcement 92-10
Errors to the Form 720 Package for the 4th quarter of 1991 are corrected.

Announcement 92-11
This announcement corrects information included in the SSA publication number 31-011, Software Standards and Edit Criteria for Annual Wage Reporting Tax Year 1991, relating to use of hyphens in the employer identification number (EIN) and social security number (SSN).

Announcement 92-14
The Forms Standardization Project Office is establishing a multi-functional forms work group. The purpose of this work group is to standardize the location of common data elements (e.g. Form Number, Tax Year, etc.) to decrease taxpayer confusion and enhance the imaging and data capture of automated systems processing.