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
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.
Temporary and proposed regulations under section 1291 of the Code
relate to elections by shareholders of certain passive foreign investment companies.
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.
A list is given of organizations now classified as private
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.
T.D. 8385, 1992-5 I.R.B. 4, relating to allocations attributable to
partnership nonrecourse liabilities, is corrected.
T.D. 8394, 1992-10 I.R.B. 4, relating to proceeds of bonds used for
reimbursement, is corrected.
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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