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.
Rev. Rul. 92-13
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 March 1992.
Rev. Rul. 92-14
Banks; evidence of worthlessness. This ruling informs banks of the
treatment of amounts allocated to allocated transfer risk reserves for purposes of the
conclusive presumption of worthlessness under sections 1.166-2(d)(1) and 1.166-2(d)(3) of
the regulations. Rev. Rul. 84-94 amplified and superseded.
Final regulations under sections 103 and 150 of the Code relate to
reimbursements of previously paid expenditures with tax exempt bond proceeds.
Final regulations under section 166 of the Code relate to conclusive
presumption of worthlessness for debts of banks based on conformity between regulatory and
A list of organizations is provided that no longer qualify as
organizations, contributions to which are deductible under section 170 of the Code.
To afford eligible taxpayers whose plans are currently under
examination an opportunity to participate, the Actuarial Resolutions Program is being
extended until July 31, 1992.
Proposed regulations under section 2701 of the Code relate to
adjustment to mitigate double taxation under the special valuation rules for transfers of
Proposed regulations under section 6302 of the Code relate to
special rules for deposits of taxes imposed on communications services and air
transportation under chapter 33. A public hearing will be held on April 28, 1992.
Rev. Proc. 92-18
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.
Final regulations under section 6502 of the Code relate to statute
of limitations on collection after assessment and collection after commencement of
Form 8804, Annual Return for Partnership Withholding Tax (Section
1446), Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax,
and the Instructions for Forms 8804, 8805, and 8813 have been revised for 1991.
T.D. 8360, relating to nondiscrimination requirements for qualified
plans, published in 1991-40 I.R.B. 32, is corrected.
T.D. 8366, relating to realestate mortgage investment conduits and
reporting requirements and other administrative matters, published in 1991-43 I.R.B. 4, is
FI-42-90, relating to bad debt reserves of thrift institutions,
published in 1992-7 I.R.B. 25, is corrected.
FI-3-91, relating to capitalization of certain policy acquisition
expenses of insurance companies, published in 1991-49 I.R.B. 65, is corrected.
PS-101-90, relating to enhanced oil recovery credit, published in
1992-4 I.R.B. 23, is corrected.
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