Internal Revenue Bulletins  

May 4, 1992

Internal Revenue Bulletin No. 1992-18

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. 92-32
Senior/Subordinated investment trust; transfer of subordinated interest. A subordinated interest of a senior/subordinated investment trust may be transferred without causing the trust to be classified as an association, taxable as a corporation.

Rev. Rul. 92-33
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 May 1992.

Rev. Rul. 92-34
Limited partnerships. The Utah Revised Uniform Limited Partnership Act corresponds to the Uniform Limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the regulations. Rev. Rul. 89-123 amplified.

T.D. 8404

Temporary and proposed regulations under section 1291 of the Code relate to elections by shareholders of certain passive foreign investment companies.

Notice 92-22
Certain relief is provided to taxpayers and return preparers who are unable to meet deadlines for filing returns and paying taxes due to the Chicago flood.


Announcement 92-71
A list is given of organizations now classified as private foundations.


Announcement 92-66
Petitions requesting that certain substances be added to the list of taxable substances in section 4672(a)(3) of the Code have been received.


Rev. Proc. 92-34
Mortgage revenue bonds; mortgage credit certificates; national average purchase prices; average area purchase price safe harbor limitations. The national average purchase prices and the average area purchase price safe harbor limitations for new and existing single-family residences are set forth for designated areas for use by issuers of mortgage revenue bonds and mortgage credit certificates in determining whether the income requirement under section 143(f) of the Code and the purchased price requirement under section 143(e) are satisfied. Rev. Proc. 91-17 obsoleted in part.

Rev. Proc. 92-35
Continuity of life of a limited partnership. The Service will not take the position that a limited partnership has the corporate characteristic of continuity of life if under local law and the partnership agreement the bankruptcy or removal of a general partner of a limited partnership cause dissolution of the partnership unless the remaining general partners or at least a majority in interest of all remaining partners agree to continue the partnership.

Announcement 92-67
T.D. 8385, 1992-5 I.R.B. 4, relating to allocations attributable to partnership nonrecourse liabilities, is corrected.

Announcement 92-68
T.D. 8394, 1992-10 I.R.B. 4, relating to proceeds of bonds used for reimbursement, is corrected.

Announcement 92-69
FI-90-91, 1992-9 I.R.B. 27, relating to transferred proceeds allocations and other arbitrage restrictions on refunding issues, is corrected.

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