Internal Revenue Bulletins  

April 13, 1992

Internal Revenue Bulletin No. 1992-15

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

Rev. Rul. 92-27
Low-income housing credit; satisfactory bond; "bond factor" amounts for January, February, and March 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 January, February, and March 1992.

Rev. Rul. 92-28
Accounting for exempt long-term contracts. Section 460(e)(1) of the Code permits a taxpayer to use different methods of accounting for exempt and nonexempt contracts within the same trade or business.

T.D. 8400
Final regulations under sections 267 and 988 of the Code relate to taxation of gain or loss from certain nonfunctional currency transactions.

INTL-15-91
Proposed regulations under section 988 of the Code relate to taxation of gain or loss from certain nonfunctional currency transactions.

Announcement 92-61
A list of organizations is provided that no longer qualify as organizations, contributions to which are deductible under section 170 of the Code.


ADMINISTRATIVE

Notice 92-13
The final regulations to be issued under sections 1273 and 1275 of the Code will include rules for Treasury securities that (1) are issued pursuant to a reopening intended to alleviate an acute, protracted shortage of outstanding Treasury securities, and (2) are issued not more than twelve months after the outstanding Treasury securities were first issued to the public.

Notice 92-14
T.D. 8357, 1991-36 I.R.B. 4, relating to certain cash or deferred arrangements (CODAs) and employee and matching contributions under employee plans, is corrected.

Announcement 92-58
The deadline for commenting on the proposed examination guidelines regarding the treatment of corporate sponsorship income received by exempt organizations conducting public events is extended until May 18, 1992.

Announcement 92-59
This announcement informs taxpayers of certain provisions of the income tax laws that are potentially applicable with respect to a purchase of bearer securities.

Announcement 92-60
T.D. 8391, 1992-10 I.R.B. 21, relating to statute of limitations on collection after assessment and collection after commencement of judicial proceedings, is corrected.


Previous | Next

SEARCH:

You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.





SEARCH:

You can search either the entire GAO Reports section, or all of UncleFed 's Tax*Board. For a more focused search, put your search word(s) in quotes.

1992 Weekly IRBs | IRS Bulletins Main | Home