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 92-25
A public hearing will be held on June 5, 1992, on proposed regulations relating to bad debt reserves of thrift institutions.

Announcement 92-26
A public hearing will be held on June 26, 1991, on proposed regulations relating to the treatment of lessees of luxury automobiles and other listed property.

INCOME TAX

Rev. Rul. 92-10
LIFO; price indexes; department stores. The November 1991 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, November 30, 1991.

Rev. Rul. 92-11
LIFO; price indexes; department stores. The December 1991 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, December 31, 1991.

T.D. 8388
Final regulations under sections 269 and 382 of the Code relate to acquisitions made to evade or avoid income tax and to the use of corporate tax attributes following an ownership change.

T.D. 8389
Final regulations under sections 61 and 132 of the Code relate to taxation of fringe benefits and exclusions from gross income of certain fringe benefits.

T.D. 8390
Final regulation under section 832 of the Code relate to treatment of salvage and reinsurance.

FI-42-90
Proposed regulations under section 593 of the Code relate to bad debt reserves of thrift institutions.

PS-53-89
Proposed regulations under section 280F of the Code relate to treatment of lessees of luxury automobiles and other listed property.

EMPLOYEE PLANS

Rev. Proc. 92-16
Restorative payments; closing agreements. A temporary closing agreement program is established through which an employer that maintains a defined contribution plan that is invested in guaranteed contracts of an insurance company in state insurer delinquency proceedings may resolve the federal tax issues presented. The requirements of section 9 of Rev. Proc. 92-4 and Rev. Proc. 92-16 must be met. Rev. Proc. 92-10 clarified.

EMPLOYMENT TAXES

Notice 92-6
The Service has revised the income tax withholding tables in Circular E (Pub. 15), Employer's Tax Guide, Circular A (Pub. 51), Agricultural Employer's Tax Guide, and Pub. 493, Alternative Tax Withholding Methods and Tables, to reduce income tax withholding for low-income and middle-income individuals.

ADMINISTRATIVE

Notice 92-7
Errors in temporary regulations T.D. 8255, 1989-2 C.B. 259, relating to reimbursement to State and local law enforcement agencies, are corrected.

Announcement 92-24
An error in Publication 515, Withholding of Tax on Non-resident Aliens and Foreign Corporations (Rev. November 1991), is corrected.

Announcement 92-27
Supplemental information on Treasury bill for Publication 1212, List of Original Issue Discount Instruments (Rev. Oct. 91), is given.

Announcement 92-28
Errors in Publication 1212, List of Original Issue Discount Instruments (Rev. Oct. 91), are corrected.