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 92-143
A public hearing will be held on November 17, 1992, on proposed regulations relating to the election out of subchapter K for producers of natural gas.

INCOME TAX

T.D. 8433
Final regulations under section 846 of the Code relate to discounting of unpaid losses of insurance companies.

T.D. 8434
Final regulations under section 1503 of the Code relate to dual consolidated losses.

Notice 92-46
This noticed provides information concerning the continued applicability of the proposed disguised sale regulations after publication of the final disguised sale regulations.

PS-103-90
Proposed regulations under section 761 of the Code relate to the election out of subchapter K for producers of natural gas.

EMPLOYEE PLANS

Rev. Proc. 92-86
Form 1009-R; reporting employee contributions. Filers of Form 1099-R are given guidance concerning the proper reporting of employee contributions on that form.

EXEMPT ORGANIZATIONS

Announcement 92-145
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Rev. Proc. 92-83
Recovery of overpayment of rebate. Procedures are set forth for recovering overpayments of amounts paid under the arbitrage rebate provisions of section 148(f) of the Code.

Rev. Proc. 92-84
Banks; express determination letter. This procedure provides a uniform express determination letter for a bank to obtain from its regulatory authority for purposes of the conformity election of section 1.166-2(d)(3) of the regulations. Rev. Proc. 92-18 modified and superseded.

Rev. Proc. 92-85
Extension of time for making elections. This procedure modifies the standards the Service will use to grant relief under section 301.9100-1 of the regulations. The procedure also provides an automatic extension of six months from the original due date of the election where the statute provides that the election be made by the date of the return or the due date of the return including extensions. rev. Proc. 79-63 superseded; Rev. Proc. 87-32 modified; Rev. Proc. 92-20 modified.

Rev. Proc. 92-87
Partnership no rule. This procedure provides that the Service will not rule whether limited partnerships that satisfy the guidelines set out in Rev. Proc. 92-88, page 39, are classified as partnerships. Rev. Proc. 89-12 modified; Rev. Proc. 92-3 amplified.

Rev. Proc. 92-88
Partnership safe harbor. This procedure provides guidance for limited partnerships that are formed under a statute that the Service has determined corresponds to the Uniform Limited Partnership Act, that assures their classification as partnerships for federal tax purposes.

Announcement 92-144
T.D. 8423, 1992-35 I.R.B. 7, relating to the taxation of tax-exempt organizations' income form ordinary and routine investments, is corrected.

Announcement 92-146
The 1993 Form 941, Employer's Quarterly Federal Tax Return, and Schedule B (Form 941), Employer's Record of Federal Tax Liability, are being revised. The Service would like to receive comments on the form and schedule by November 16, 1992.