Internal Revenue Bulletins  

March 9, 1992

Internal Revenue Bulletin No. 1992-10

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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 Rul. 84-94 amplified and superseded.

T.D. 8394
Final regulations under sections 103 and 150 of the Code relate to reimbursements of previously paid expenditures with tax exempt bond proceeds.

T.D. 8396
Final regulations under section 166 of the Code relate to conclusive presumption of worthlessness for debts of banks based on conformity between regulatory and tax accounting.

Announcement 92-41
A list of organizations is provided that no longer qualify as organizations, contributions to which are deductible under section 170 of the Code.


Announcement 92-34
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 property.


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.

T.D. 8391
Final regulations under section 6502 of the Code relate to statute of limitations on collection after assessment and collection after commencement of judicial proceedings.

Announcement 92-35
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.

Announcement 92-36
T.D. 8360, relating to nondiscrimination requirements for qualified plans, published in 1991-40 I.R.B. 32, is corrected.

Announcement 92-37
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 corrected.

Announcement 92-38
FI-42-90, relating to bad debt reserves of thrift institutions, published in 1992-7 I.R.B. 25, is corrected.

Announcement 92-39
FI-3-91, relating to capitalization of certain policy acquisition expenses of insurance companies, published in 1991-49 I.R.B. 65, is corrected.

Announcement 92-40
PS-101-90, relating to enhanced oil recovery credit, published in 1992-4 I.R.B. 23, is corrected.

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