Internal Revenue Bulletins  

October 26, 1992

Internal Revenue Bulletin No. 1992-43

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.


T.D. 8437
Final regulations under section 613A of the Code relate to limitations on depletion in the case of oil and gas wells.

Announcement 92-150
A list of organizations is provided that no longer qualify as organizations, contributions to which are deductible under section 170 of the Code.


T.D. 8436
Final regulations under section 6302 of the Code relate to deposits of employment taxes (including railroad retirement taxes).


T.D. 8435
Final and temporary regulations relating to certain elections under the Technical and Miscellaneous Revenue Act of 1988 and the redesignation of certain other temporary elections regulations.

Notice 92-47
T.D. 8418, 1992-24 I.R.B. 4, relating to arbitrage restrictions on tax-exempt bonds, is corrected.

Proposed regulations and the withdrawal of proposed regulations under 31 CFR Part 10 relate to governing the practice of individuals before the Service. A public hearing will be held on December 16, 1992.

Announcement 92-147
Additional instructions are given to Form 8038-GC, Consolidated Information Return for Small Tax-Exempt Governmental bond Issues, Leases and Installment Sales (Rev. October 1989).

Announcement 92-148
T.D. 8422, 1992-35 I.R.B. 9, relating to tax on transportation by water, is corrected.

Announcement 92-149
INTL-18-92, 1992-30 I.R.B. 24, relating to earnings and profits of foreign corporations, is corrected.

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