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. 92-59
Federal rates; adjusted federal rates; adjusted federal long-term
rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other
sections of the Code, tables set forth the rates for August 1992.
Rev. Rul. 92-60
Cooperative housing corporation; gross income from
tenant-stockholders; rental payments from sublessees. Rental payments received by a
cooperative housing corporation from a sublessee of a defaulting tenant-stockholder
pursuant to the terms of a proprietary lease are income derived from tenant-stockholders
within the meaning of section 216(b)(1)(D) of the Code.
Announcement 92-107
A list of organizations is provided that no longer qualify as
organizations, contributions to which are deductible under section 170 of the Code.
EMPLOYEE PLANS
Notice 92-34
Guidelines are set forth for determining for July 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.
ADMINISTRATIVE
Announcement 92-108
The Service implemented its new AUTOGEN program nationwide.
Announcement 92-109
The October 1989, revision of Form 8816, Special Loss Discount
Account and Special Estimated Tax Payments for Insurance Companies, contains an error in
the instructions for line 12, columns (a) and (b). The June 1992 revision of Form 8816 is
now available.
Announcement 92-110
Errors in Publication 936, Home Mortgage Interest Deduction, are
corrected.
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