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 92-170
A public hearing will be held on December 17, 1992, on proposed regulations relating to the carryover of passive activity losses and credits and at risk losses to bankruptcy estates of individuals.

INCOME TAX

Rev. Rul. 92-104
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 December 1992.

Rev. Rul. 92-105
Nonrecognition of gain or loss from exchange of interest in Illinois land trust. A taxpayer's interest in an Illinois land trust constitutes real property which may be exchanged for other real property without recognition of gain or loss under section 1031 of the Code, provided the requirements of that section are otherwise satisfied.

Notice 92-56
This notice provides information concerning the applicability of the proposed regulations under sections 1362 and 1363 of the Code after publication of the final regulations under those sections.

IA-5-92
Proposed regulations under section 1398 of the Code relate to carryover of passive activity losses and credits and at risk losses to bankruptcy estates of individuals.

EMPLOYEE PLANS

Notice 92-58
Guidelines are set forth for determining for November 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.

EMPLOYEE TAXES

Rev. Rul. 92-106
Withholding of income, FICA, and FUTA taxes. Guidance is provided with respect to withholding of income and FICA taxes, and FUTA tax liability of employers, on wages paid to US citizens and residents, and aliens, in four situations.

ADMINISTRATIVE

Rev. Proc. 92-99
Filing Form 940 on magnetic tape; reporting agents. Requirements and instructions are provided for reporting agents who submit Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, on magnetic tape. Rev. Proc. 91-56 superseded.

Rev. Proc. 92-100
Filing Forms 941 and 941E on magnetic tape; reporting agents. Requirements and instructions are provided for reporting agents who submit Forms 941, Employers Quarterly Federal Tax Return, and 941E, Quarterly Return of Withheld Federal Income Tax and Medicare Tax, on magnetic tape. Rev. Proc. 92-57 superseded.

Announcement 92-169
The 1993 Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, will contain two new distribution codes to report direct rollovers.

Announcement 92-171
The Service has released advance copies of the 1992 original issue discount tables contained in Publication 1212, List of Original Issue Discount Instruments.