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 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.
A list is given of organizations now classified as private foundations.
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
Proposed regulations under section 7701 of the Code relate to the characteristic of
continuity of life of a limited partnership.
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 92-69, 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
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