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 ANNOUNCEMENTS

Announcement 92-89
A public hearing will be held on August 3, 1992, on proposed regulations relating to the deposit of employment taxes (including railroad retirement taxes).

Announcement 92-90
A public hearing will be held on August 21, 1992, on proposed regulations relating to property exempt from levy.

INCOME TAX

Rev. Rul. 92-45
Low-income housing credit; satisfactory bond; "bond factor" amounts for April, May, and June 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 April, May, and June 1992 and provides the "bond factor" amounts applicable to all dispositions during the first half of the calendar year 1992.

Rev. Rul. 92-47
Individual retirement accounts. The portion of a lump sum distribution to the beneficiary of a decedent's IRA that equals the amount of the balance in the IRA at the owner's death, including unrealized appreciation and income accrued to that date, minus the aggregate amount of the owner's nondeductible contributions to the IRA, is income under section 408(d)(1) of the Code and is income in respect of a decedent under section 691(a)(1) that is includible in the gross income of the beneficiary for the taxable year the distribution is received.

Rev. Rul. 92-48
Qualified subchapter S trusts. A trust that qualifies as a charitable remainder trust under section 664 of the Code cannot be the subject of a "qualified subchapter S trust" election under section 1361(d)(2).

Rev. Rul. 92-49
Reporting on coin-operated amusements. An arrangement between an owner of coin-operated amusements and an owner of a business establishment may be a lease or a joint venture depending upon the particular facts. Rev. Rul. 57-7 amplified.

Announcement 92-91
Various areas of the States of California, Delaware, Mississippi, Texas, Vermont, and Virginia, and the Republic of the Marshall Islands, the Federated States of Micronesia, and the Commonwealth of Puerto Rico, have been declared disaster areas in which losses qualify for the specific tax treatment under section 165(i) of the Code.

EMPLOYEE PLANS

Rev. Proc. 92-48
Minimum funding; change in funding method. This procedure extends the period for automatic approval to change the funding method through plan years beginning on or before December 31, 1993. Rev. Proc. 85-29 modified; Notice 90-63 superseded.

Notice 92-29
Guidelines are set forth for determining for June 1992, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

EXEMPT ORGANIZATIONS

Announcement 92-88
A public hearing will be held on July 21, 1992, on proposed examination guidelines regarding the treatment of corporate sponsorship income received by exempt organizations conducting public events, as set forth in Announcement 92-15, 1992-5 I.R.B. 51.

Announcement 92-92
A list is given of organizations now classified as private foundations.

EMPLOYMENT TAXES

IA-28-91
Proposed regulations under section 6302 of the Code relate to the deposit of employment taxes (including railroad retirement taxes).

ADMINISTRATIVE

Rev. Proc. 92-12A
Seller-paid points; loan origination fees. Rev. Proc 92-12, 1992-3 I.R.B. 27, is clarified to provide that (i) that procedure does nor apply to points paid by a seller of a principal residence to or on behalf of a buyer, and (ii) loan origination fees paid by a buyer in respect of VA and FHA loans may be treated as deductible points.

Rev. Proc. 92-13A
Changes in annual accounting periods. This procedure provides additional guidelines not contained in Rev. Proc. 92-13 for certain corporations in obtaining expeditious approval to change their annual accounting periods. Rev. Proc. 92-13 modified and amplified; Rev. Rul. 74-326 distinguished.

Rev. Proc. 92-47
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 1992 determination year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.

Rev. Proc. 92-49
Deductibility of contributions. This procedure provides guidelines on when charities may advise potential contributors that contributions are fully deductible, when charitable solicitations are accompanied by free, unordered, low cost items. Rev. Proc. 90-12 amplified.

Rev. Proc. 92-50
Update of Rev. Proc. 92-3, section 4; areas in which rulings or determination letters will not ordinarily be issued. This procedure adds the following to section 4 of Rev. Proc. 92-3: Section 584.-Common Trust Fund.-Whether a common trust fund plan meets the requirements of section 584 of the Code. Rev. Proc. 92-3 amplified.

Rev. Proc. 92-51
Guidelines for common trust fund plans. This procedure provides guidance to banks that want to draft common trust fund plans that will meet the requirements of section 584 of the Code.

GL-173-89
Proposed regulations under section 6334 of the Code relate to property exempt from levy.