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
T.D. 8405
Final regulations under section 382 of the Code relate to
limitations on corporate net operating loss carryforwards.
T.D. 8407
Final and temporary regulations under section 382 of the Code relate
to limitations on corporate net operating loss carryforwards.
T.D. 8408
Final and temporary regulations under section 461 of the Code relate
to the economic performance requirement.
EXEMPT ORGANIZATIONS
Announcement 92-70
The Service is offering to resolve tax exemption issues arising from
gross or net revenue stream ventures of hospitals.
EMPLOYMENT TAXES
T.D. 8409
Final regulations under section 3406 of the Code relate to backup
withholding due to notification of an incorrect name/TIN combination.
ADMINISTRATIVE
Rev. Proc. 92-36
Refund offset program; magnetic tape reporting. Requirement and
conditions are set forth for filing pre-offset address request, annual certifications,
weekly update and agency address records on magnetic tape for federal debts eligible for
the Federal Income Tax Refund Offset Program. Rev. Proc. 92-37 superseded.
Announcement 92-72
Instructions for reporting adjustments to Medicare taxes withheld by
certain government employers are clarified.
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