Internal Revenue Bulletins  

August 10, 1992

Internal Revenue Bulletin No. 1992-32

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.


Announcement 92-112
A public hearing will be held on October 20, 1992, on proposed regulations relating to the characteristic of continuity of life of a limited partnership.


Rev. Rul. 92-61
Full-time resident manager in building eligible for low-income housing credit. The adjusted basis of a unit occupied by a full-time resident manager is included in the eligible basis of a qualified low-income building under section 42(d)(1) of the Code, but the unit is excluded from the applicable fraction under section 42(c)(1)(B) for purposes of determining the building's qualified basis.


Announcement 92-114
A list is given of organizations now classified as private foundations.


T.D. 8421
Final regulations under section 4081 of the Code relate to federal excise tax on gasoline.


Rev. Proc. 92-61
Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f)(5) of the Code. Rev. Proc. 91-35 obsoleted in part.

Rev. Proc. 92-62
Exploratory well certification procedures. guidance is provided concerning the procedures that must be followed to certify an exploratory well under section 56(h)(6)(B) of the Code for purposes of claiming the alternative tax energy preference deduction under section 56(h).

Proposed regulations under section 7701 of the Code relate to the characteristic of continuity of life of a limited partnership.

Announcement 92-111
Guidance is provided on whether interest on registered warrants issued by the State of California since July 1, 1992, is excludable from gross income under section 103 of the Code and on whether the information reporting requirements for brokers under section 6045 apply to transactions involving the warrants.

Announcement 92-113
Announcement 92-69, 1992-18 I.R.B. 59, correcting FI-90-91, 1992-9 I.R.B. 27, relating to transferred proceeds allocations and other arbitrage restrictions on refunding issues, is corrected.

Previous | Next


You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.


You can search either the entire GAO Reports section, or all of UncleFed 's Tax*Board. For a more focused search, put your search word(s) in quotes.

1992 Weekly IRBs | IRS Bulletins Main | Home