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 ANNOUNCEMENT

Announcement 92-116
A public hearing will be held on August 31, 1992, on proposed regulations relating to intercompany transfer pricing and cost sharing.

INCOME TAX

Rev. Rul. 92-62
Foreign tax credit. This ruling provides guidance relating to transition issues that arise when a foreign country ceases to be described in section 901(j) of the Code.

Rev. Rul. 92-63
Foreign tax credit. This ruling lists countries the income from which is subject to certain special tax rules under sections 901(j) and 952(a)(5) of the Code. The ruling also lists countries subject to section 911(d)(8). Rev. Rul. 90-53 superseded; Rev. Rul. 87-35 revoked in part.

Rev. Rul. 92-64
Distribution of qualified subchapter S trust income upon death of the current income beneficiary. The terms of a trust do not violate section 1361(d)(3)(B) of the Code if they require the trustee, in accordance with state law, to distribute the income for the period after the last distribution date and before the date of the beneficiary's death to either the estate of the deceased beneficiary or to the successor beneficiary.

Notice 92-35
This notice provides that, under certain circumstances, a housing credit agency may request, by a specific deadline, to be considered for an allocation of credit under section 42(h)(3)(D) of the Code.

ADMINISTRATIVE

Rev. Proc. 92-64
Model trust for use in Rabbi Trust Arrangements. A model trust and additional guidance are provided for requesting rulings on nonqualified, unfunded deferred compensation arrangements that are popularly referred to as "rabbi trust" arrangements.

Rev. Proc. 92-65
Guidance on nonqualified, unfunded deferred compensation arrangements. Guidance is provided on the conditions or circumstances under which advance rulings will be issued concerning the application of the doctrine of constructive receipt to nonqualified, unfunded deferred compensation arrangements. Rev. Proc. 71-19 amplified.

Rev. Proc. 92-66
Withholding tax on foreign partners' share of effectively connected income. The applicable percentage for a publicly traded partnership subject to section 1446 of the Code is increased from 28 percent to 31 percent. The service will now allow a portion of the section 1446 tax to be refunded to the withholding agent. The amount of tax withheld under section 1445(a) that foreign partnership may credit against its section 1446 withholding liability is limited. Rev. Proc. 89-31 modified.

Del. Order 183 (Rev. 4)
This order, published in 1992-24 I.R.B. 89, which 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, is corrected.

Del. Order 97 (Rev. 31)
This order extends the authority to all Associate Chief Counsels to enter into and approve a written agreement with any person relating to the Internal Revenue tax liability of that person for a taxable period ended prior to the date of agreement and related specific items affecting other taxable periods. Del. Order 97 (Rev. 30) superseded.

Announcement 92-115
The Service will issue penalty notices in August for certain Tax Year 1990 information returns. This announcement identifies the type of penalties to be included on the notice and informs payers that they will have 10 days to pay any penalty if reasonable cause cannot be shown.

Announcement 92-117
This announcement provides additional instructions for completing the coverage reporting requirements in item 22 of the 1991 Form 5500, Annual Return/Report of Employee Benefit Plan (With 100 or more participants), and the 1992 Form 5500-C/R, Return/Report of Employee Benefit Plan (With fewer than 100 participants).