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. 92-19
Insurance companies; interest rate and mortality and morbidity
tables. Prevailing state assumed interest rates and prevailing commissioners' standard
tables of mortality and morbidity are provided for the determination of reserves under
section 807 of the Code for contracts issued in taxable years beginning after December 31,
1983. Rev. Rul. 87-26 clarified and supplemented.
Rev. Rul. 92-20
Trusts; qualified subchapter S trusts. A provision in a trust
agreement that authorizes the trustee to accumulate trust income in the event that the
trust does not hold any shares of an S corporation does not preclude the trust's
qualification as a "qualified subchapter S trust" (QSST).
Proposed regulations under section 6045 of the Code relate to
information returns of brokers. A public hearing will be held on April 21, 1992.
Rev. Proc. 92-24
Employee plans determination letters; section 420. This procedure
describes the issuance of determination letters by the EP/EO Division of key district
offices pertaining to the application of section 420 of the Code relating to the transfer
of excess assets to a health benefits account within the meaning of section 401(h). Rev.
Proc. 92-6 modified.
This announcement allows taxpayers to file the notification required
by section 420 of the Code as described in the Omnibus Budget Reconciliation Act of 1990
exclusively with the Department of Labor.
A list is given of organizations now classified as private
foundations and an organization that is not a private operating foundation.
Rev. Rul. 92-22
Annuities; individual retirement accounts; transition rules. The
proceeds of a decedent's individual retirement account that were rolled over from a
qualified plan are includible in the gross estate of a decedent who died after December
31, 1984, if the decedent did not irrevocably elect the form of benefit before July 18,
1984, and was not in pay status on December 31, 1984.
Rev. Proc. 92-23
Penalties; substantial understatement. Guidance is provided
concerning when information shown on a return in accordance with the applicable forms and
instructions will be adequate disclosure for purposes of reducing an understatement of
income tax under section 6662(d) of the Code.
Rev. Proc. 92-25
Treatment of variable contracts; closing agreements. This procedure
provides the mechanism for entering into a closing agreement to obtain the relief
described in section 1.817-5 of the regulations for the inadvertent failure of the assets
in a segregated asset account to be adequately diversified. Rev. Rul. 91-17 and Rev. Proc.
Rev. Proc. 92-26
Insurance companies; reporting requirements for certain tax-free
exchanges. An insurance company is not required to report an exchange of contracts that is
tax free under section 1035 of the COde if both the new and the old contracts are issued
by the same company and no designated distribution results from the exchange.
Del. Order 67 (Rev. 20)
This order gives specific authorization to sign the name of, or on
behalf of, Shirley D. Peterson, Commissioner of Internal Revenue. Del. Order 67 (Rev. 19)
Errors in Publication 1212, List of Original Issue Discount
Instruments (Rev. Oct. 91), are corrected.
The Service solicits public comments on the federal income tax
consequences of the sulfur dioxide emission allowances program of Title IV of the Clean
Air Act of 1990.
T.D. 8245, relating to dividend and other distributions after the
sale of a subsidiary member of an affiliated group filing consolidated returns, published
in 1989-1 C.B. 270, is corrected.
CO-111-90, 1992-6 I.R.B. 12, relating to stock and asset consistency
rules under section 338 of the Code, is corrected.
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