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.

SPECIAL ANNOUNCEMENT

Announcement 92-94
The IRS Martinsburg Computing Center will be conducting a series of information reporting seminars. The 1992 schedule of seminar sites, dates, and telephone numbers of the IRS offices closest to the sites, is set forth.

Rev. Rul. 92-50
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term extended rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for July 1992.

Rev. Rul. 92-51
Settlement funds and similar funds. Rev. Rul. 71-119, Rev. Rul. 70-567, and Rev. RUl. 64-131, to the extent of its third fact situation, are rendered obsolete by section 468B(g) of the Code. Rev. Rul. 82-177 and Rev. Rul. 76-50 are modified to delete references to Rev. Rul. 70-567, Rev. Rul. 64-131, and any inference that the income earned on funds or assets described therein is not subject to current tax.

Rev. Rul. 92-52
Discharge of indebtedness. Guidance is provided for determining discharge of indebtedness income and tax attribute reduction when an insolvent debtor outside of a title 11 case issues its stock and cash or other property for indebtedness.

Rev. Rul. 92-53
Discharge of indebtedness. This ruling holds that the amount by which a nonrecourse debt exceeds the fair market value of the property securing the debt is taken into account in determining whether, and to what extent, a taxpayer is insolvent within the meaning of section 108(d)(3) of the Code, but only to the extent that the excess nonrecourse debt is discharged. Rev. Rul. 91-31 distinguished.

Rev. Rul. 92-54
Estimated tax; underpayments; no taxable income for prior year, corporations. Section 6655(d)(1)(B)(ii) of the Code, which allows a taxpayer to base required installment payments of estimated tax on the tax shown on the return for the preceding taxable year, does not apply to a corporation that filed a return for the preceding taxable year showing a $0 tax liability. Rev. Rul. 60-200 obsoleted.

Rev. Rul. 92-55
LIFO; price indexes; department stores. The April 1992 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, April 30, 1992.

T.D. 8419
Final regulations under section 1361 of the Code relate to the requirement that a small business corporation have only one class of stock.

ADMINISTRATIVE

Rev. Proc. 92-52
Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1991 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.

Rev. Proc. 92-53
Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 1992 accident year. These factors will be used for computing estimated salvage recoverable under section 832 of the Code.

Rev. Proc. 92-54
Section 468A; commercial operations. Solely for purposes of section 1.468A-3(d) of the regulations, this procedure explains how to determine the date that a nuclear power plant begins commercial operations.

Rev. Proc. 92-55
Federal, state, and local agencies; disclosure rates. Procedures are provided for officers and employees of Federal, state, and local agencies administering certain assistance programs under the Social Security Act, the Food Stamp Act of 1977, and state unemployment compensation laws to obtain certain return information from the Service under section 6103(1)(7)(B) of the Code for tax year 1991.

Announcement 92-93
Guidance will be issued to allow certain manufacturers, wholesalers, and dealers of motor vehicles to change their method of accounting for multi-year insurance policies purchased in conjunction with the sale of multi-year service warranty contracts.