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.
A public hearing will be held on July 8, 1992, on proposed regulations relating to the
exhaustion of administrative remedies limitation on awards of reasonable litigation costs.
Rev. Rul. 92-39
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 June 1992.
Final regulations under section 904 of the Code relate to income subject to the foreign
tax credit separate limitations.
Countries that require participation in, or cooperation with, an international boycott are
Proposed regulations under sections 861 and 904 of the Code relate to the allocation and
apportionment of interest and other expenses within an affiliated group and the foreign
tax credit limitation.
Rev. Proc. 92-42
Limitations on benefits; changes in benefit structure. A change in benefit structure under
a plan adopted on or after August 3, 1992, will not be subject to the 10-year-phase-in
limitation of section 415(b)(5)(D) of the Code. Guidance is provided on the application of
section 415(b)(5)(D) for amendments adopted before that date. Notice 89-45 modified and
Guidelines are set forth for determining, for May 1992, the weighted average interest rate
and the resulting permissible range of interest rates used to calculate current liability
for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by
the Omnibus Budget Reconciliation Act of 1987.
This announcement sets forth proposed substantiation guidelines for purposes of
nondiscrimination testing for qualified plans under sections 401(a)(4) and 410(b) of the
Code and certain related provisions. The Service invites comments with respect to the
Guidelines developed for use by IRS agents in the exempt organizations examination program
are reproduced. The guidelines will be used in the examination of tax-exempt hospitals.
Final regulations under sections 871, 904, 953, 1303, 1441, 3121, 3306, 6013, and 7701 of
the Code relate to the definition of a resident alien.
Proposed regulations under section 7430 of the Code relate to the exhaustion of
administrative remedies limitation on awards of reasonable litigation costs.
Proposed regulations under sections 6114 and 7701 of the Code relate to treaty-based
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