Internal Revenue Bulletins  

August 24, 1992

Internal Revenue Bulletin No. 1992-34

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.


EMPLOYEE PLANS

Announcement 92-118
A list of sponsoring organizations and their related replacement Master or Prototype plans that, in accordance with Rev. Proc. 89-9, 1989-1 C.B. 780, and Notice 90-73, 1990-2 C.B. 353, were submitted to the National Office by March 31, 1991, for opinion letters involving sections 401 and 403(a) of the Code is set forth.


ADMINISTRATIVE

Rev. Proc. 92-67
Elections under section 1276(b) and section 1278(b) of the Code; revocation of a section 1278(b) election. Procedures are set forth for making elections under sections 1276(b) and 1278(b) of the Code and for revoking a section 1278(b) election.

Rev. Proc. 92-70
Dormant foreign corporations; Form 5471 filing obligations. A summary filing procedure is provided for satisfying certain Form 5471 filing obligations arising under sections 6038 and 6046 of the Code with respect to dormant foreign corporations. Related civil and criminal penalty relief is also provided for persons complying with the procedure.


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