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. 92-43
Annuities and life insurance contracts; certain tax-free exchanges. An exchange of an annuity or life insurance contract issued by a life insurance company subject to a rehabilitation, conservatorship, or similar state proceeding qualifies under section 1035 of the Code if the new contract is serially funded.

Rev. Rul. 92-44
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 1992, will be 7 percent for overpayments, 8 percent for underpayments, and 10 percent for large corporate underpayments.

Rev. Rul. 92-46
LIFO; price indexes; department stores. The March 1992 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, March 31, 1992.

T.D. 8417
Final and temporary regulations under section 469 of the Code relate to limitation on passive activity losses and credits.

T.D. 8418
FI-91-86
FI-67-89
Final, temporary and proposed regulations under section 148 of the Code relate to arbitrage restrictions on tax-exempt bonds.

Notice 92-27
T.D. 8251, 1989-1 C.B. 3, relating to the credit for increasing research activities, is corrected.

Announcement 92-86
A list of organizations that no longer qualify as organizations, contributions to which are deductible under section 170 of the Code.

ADMINISTRATIVE

Rev. Proc. 92-44
Rev. Proc. 92-44A
Insurance companies; reporting requirements for certain exchanges. Taxpayers who receive cash upon the surrender of life insurance or annuity contracts issued by life insurance companies subject to state rehabilitation, conservatorship, receivership or similar proceedings, are eligible for nonrecognition of gain treatment, in whole or in part, if the cash is reinvested in another life insurance or annuity contract and the reporting requirements of this procedure are satisfied. Rev. Proc. 92-44 amplified.

Del. Order 183 (Rev. 4)
This order authorizes the Commissioner to delegate authority to grant a reasonable extension of the time fixed by regulations for making an election for relief with respect to tax. Del. Order 183 (Rev. 3) superseded.