Internal Revenue Bulletins  

February 24, 1992

Internal Revenue Bulletin No. 1992-8

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.


INCOME TAX

Pub. L. 101-647
Provisions from the "Crime Control Act of 1990" that relate to the Internal Revenue Code are reproduced.

INTL-372-88
INTL-401-88

Proposed regulations under section 482 of the Code relate to intercompany transfer pricing and cost sharing.


ADMINISTRATIVE

Rev. Proc. 92-17
Per diem allowance. This procedure provides rules under which the amount of ordinary and necessary business expenses of an employee for lodging, meal, and/or incidental expenses incurred while away from home will be deemed substantiated. It also provides an optional method for employees and self-employed individuals to use in computing the deductible costs of business meals and incidental expenses paid or incurred while traveling away from home. Rev. Proc. 90-60 superseded.

T.D. 8392
Final regulations under section 7433 of the Code relate to civil cause of action for unauthorized collection actions.

T.D. 8393
Final regulations under section 7432 of the Code relate to civil cause of action for failure to release a lien under section 6325.

Del. Order 11 (Rev. 21)
This order extends to all Associate Chief Counsels the authority to accept and reject offers in compromise, regardless of the amount of the liability sought to be compromised. Del. Order 11 (Rev. 20) superseded.

Del. Order 42 (Rev. 25)
This order extends to all Associate Chief Counsels the authority to sign all consents fixing the periods of limitations on assessment or collection Del. Order 42 (Rev. 24) superseded.

Del. Order 96 (Rev. 11)
This order extends to all Associate Chief Counsels and their Deputies the authority to describe the extent to which any ruling issued by or pursuant to authorization from the Chief Counsel relating to the internal revenue laws is applied without retroactive effect. Del. Order 96 (Rev. 10) superseded.

Del. Order 97 (Rev. 30)
This order extends to all Associate Chief Counsels the authority to enter into and approve a written agreement with any person relating to the Internal Revenue tax liability of that person for a taxable period ended prior to the date of agreement and related specific items affecting other taxable periods. De. Order 97 (Rev. 29) superseded.

Del. Order 155 (Rev. 3)
This order extends to all Associate Chief Counsels the authority to sign recommendation letters to the Department of Justice concerning Settlement Offers for years or parties not in suit, but related to pending refund suits for other years or parties. Del. Order 155 (Rev. 2) superseded.

Del. Order 220 (Rev. 2)
This order extends to the Assistant Chief Counsel (Disclosure Litigation) the authority to claim executive privilege with respect to Service records and information in matters before the U.S. Claims Court, the U.S. Tax Court, and other Federal Courts. Del. Order 220 (Rev. 1) superseded.


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