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 92-43
A public hearing will be held on May 27, 1992, on proposed regulations relating to settlement funds.

INCOME TAX

T.D. 8397
Final and temporary regulations under section 367 of the Code relate to requirements relating to certain exchanges involving a foreign corporation.

IA-54-90
Proposed regulations under section 468B of the Code relate to settlement funds.

ADMINISTRATIVE

Rev. Proc. 92-19
Indian Tribal governments. An Indian tribal entity is added to the list of Indian tribal entities representing Indian tribal governments that are treated as states for certain purposes of the Code. Rev. Proc. 83-87 supplemented.

Rev. Proc. 92-21
Substitute printed, computer-prepared, and computer-generated tax forms and schedules. Requirements are set forth for privately designed and printed federal tax return forms and the conditions under which the Service will accept computer-prepared and computer-generated tax forms and schedules. Rev. Proc. 91-16 superseded.

Del. Order 11 (Rev. 22)
This order allows the authority to accept or reject offers in compromise to the level of Division Chief. Del. Order 11 (Rev. 21) superseded.

Announcement 92-42
The "differential earnings rate" under section 809 of the Code is tentatively determined for taxable year 1991 together with the "recomputed differential earnings rate" for 1990.

Announcement 92-44
T.D. 8380, relating to treatment of partnership liabilities, published in 1992-2 I.R.B. 4, is corrected.

Announcement 92-45
T.D. 8384, relating to certification of enhanced oil recovery projects, published in 1992-4 I.R.B. 4, is corrected.

Announcement 92-46
T.D. 8387, relating to consolidated group refunds for insolvent financial institutions, published in 1992-6 I.R.B. 4, is corrected.

Announcement 92-47
T.D. 8389, relating to taxation of fringe benefits and exclusions from gross income of certain fringe benefits published in 1992-7 I.R.B. 4, is corrected.