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 November 4, 1992, on proposed
regulations relating to the general asset accounts under the accelerated cost recovery
Rev. Rul. 92-74
Elections under section 882(d). This ruling explains the income tax
consequences of an election under section 882(d) of the Code by a foreign corporation.
Rev. Rul. 92-75
Foreign tax credit; income allocation to domestic parent. The
allocation of income from a foreign subsidiary, in a country with which the U.S. has an
income tax convention, to its domestic parent under section 482 of the Code reduces the
amount of the foreign tax paid by the subsidiary to be used in computing the parent's
deemed paid foreign tax credit under section 902 in the absence of efforts by the
subsidiary and the domestic parent, including competent authority consideration, to reduce
the subsidiary's foreign income tax liability. Rev. Rul. 76-508 superseded; Rev. Rul.
Rev. Rul. 92-77
Interest rates; underpayments and overpayments. The rate of interest
determined under section 6621 of the Code for the calendar quarter beginning October 1,
1992, will be 6 percent for overpayments, 7 percent for underpayments, and 9 percent for
large corporate underpayments.
Proposed regulations under section 168 of the Code relate to general
asset accounts under the accelerated cost recovery system.
A list of organizations is provided that no longer qualify as
organizations, contributions to which are deductible under section 170 of the Code.
Rev. Rul. 92-76
Pre-termination restrictions; plan qualifications. Guidance is
provided to implement section 1.401(a)(4)-5(b) of the regulations which replaces section
1.401-4(c) pertaining to the early termination restrictions and the 25 most highly
compensated employees (including former employees) of an employer. Rev. Rul. 81-135
A list is given of organizations now classified as private
foundations and an organization that is not a private operating foundation.
Rev. Proc. 92-74
Change; cash to accrual with inventories. This procedure provides
that certain taxpayers that are required to use inventories in order to clearly determine
income may obtain expeditious consent to change their method of accounting to an overall
accrual method, or to an accrual method of accounting in conjunction with a request to
change to a special method of accounting. Rev. Proc. 85-36 modified and superseded.
Rev. Proc. 92-75
Change; cash to accrual. This procedure provides that certain
taxpayers (other than those required to use inventories) may obtain expeditious consent to
change their method of accounting to an overall accrual method, or to an accrual method of
accounting in conjunction with a request to change to a special method of accounting. Rev.
Proc. 85-37 modified and superseded.
Rev. Proc. 92-76
Insurance companies; historical payment pattern. An administrative
procedure is provided by which a property and casualty insurance company determines
whether a line of business is an eligible line of business for purposes of computing
discounted unpaid losses based on the taxpayer's historical payment pattern.
Rev. Proc. 92-77
Insurance companies; estimated salvage recoverable; unpaid losses.
Administrative guidance is provided concerning the proper amount of deduction for property
and casualty insurance companies that, pursuant to regulations, increase unpaid losses by
the amount of estimated salvage recoverable take into account on a company's annual
Rev. Proc. 92-78
Insurance companies; estimated salvage recoverable; insurance pools.
Guidance is provided on the treatment of estimated salvage recoverable relating to
insurance pools. In addition, the date is extended for property and casualty insurance
companies to disclose the extent to which estimated salvage recoverable relating to
certain insurance pools was taken into account as a reduction to unpaid losses shown on
the company's annual statement.
Certain relief is granted to taxpayers and tax practitioners who are
unable to meet deadlines for filing returns and paying taxes due to the destruction caused
by Hurricane Andrew.
Proposed regulations under section 6611 of the Code relating to the
clarification of the period during which interest is allowed on certain overpayments.
Proposed regulations under section 6109 of the Code relate to the
authority of the Federal Crop Insurance Corporation (FCIC) to require employer
The Service announces that it plans to offer a settlement to certain
taxpayers under exam regarding their method of accounting for multi-year insurance
policies purchased in conjunction with the sale of multi-year service warranty contracts.
This announcement discusses deductibility of contributions to
organizations for Hurricane Andrew Relief, and explains how newly formed organizations may
expedite consideration of their applications for recognition of exempt status.
New Form 1120-W(FY), Fiscal Year Corporation Estimated Tax, has been
developed for use by corporations with tax years beginning after June 30, 1992, and before
January 1, 1993, and is now available from the IRS Forms Distribution Centers.
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