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.

INCOME TAX

Rev. Rul. 92-97
Cancellation of indebtedness income. This ruling provides guidance on the allocation of partnership cancellation of indebtedness income.

Rev. Rul. 92-98
Taxation of DISC income to shareholder. The "base period T-Bill rate" for the period ending September 30, 1992, is published, as required by section 995(f)(4) of the Code.

Rev. Rul. 92-99
Cancellation of indebtedness. If the principal amount of an undersecured nonrecourse debt that arose out of the purchase of property is reduced by the holder of the debt who was not he seller of the property, the debt reduction may not be treated as a purchase price adjustment (in the absence of an infirmity that clearly relates back to the original sale), but results in discharge of indebtedness income under section 61(a)(12) of the Code.

EMPLOYEE PLANS

Rev. Proc. 92-89
Operational defects; compliance program. A temporary program is established whereby plans that have received favorable determination letters under the Tax Equity and Fiscal Responsibility Act of 1982, the Tax Reform Act of 1984, and the Retirement Equity Act of 1984 may voluntarily correct operational defects in their retirement plans and receive a "compliance statement" from the National Office. Rev. Proc. 90-17 modified.

EXEMPT ORGANIZATIONS

Rev. Proc. 92-94
Safe harbor for private foundation grants to foreign grantees. A simplified procedure is provided that a grantor foundation may follow in making its "reasonable judgment" and "good faith determination" of the status under US tax law of a foreign grantee, and thereby determining whether the grant will be a "qualifying distribution," for the purpose of section 4942 of the Code or a "taxation expenditure" for the purpose of section 4945 of the Code.

EMPLOYMENT TAXES

Social Security contribution and benefit bases
The Secretary of Health and Human Services has announced the OASDI contribution and the benefit base (Social Security wage base) and the Hospital Insurance contribution base (Medicare wage base) for remuneration paid in 1993 and self-employment income earned in taxable years beginning in 1993.

EXCISE TAXES

T.D. 8442
Final regulations relating to procedural rules for excise taxes currently reportable on form 720.

ADMINISTRATIVE

Rev. Proc. 92-90
Reduced user fee. This procedure reduces the current user fee for certain requests for multiple rulings within the jurisdiction of Chief Counsel. Rev. Procs. 90-17, 92-1, 92-7 amplified; Rev. Proc. 90-20 modified.

Rev. Proc. 92-91
Tax consequences of sulfur dioxide emission allowance program. This procedure provides that costs to acquire an emission allowance are capital and nondeductible. Basis recovery will be in the form of a deduction if the allowance is used, and as capital gain or loss if the allowance is sold.

Rev. Proc. 92-92
Cancellation of indebtedness. The Service will not challenge the availability of a purchase price adjustment exception to a bankrupt or insolvent partnership if the debt discharge, but for the partnership's bankruptcy or insolvency, would qualify as a purchase price adjustment under section 108(e)(5) of the Code, provided all partners treat the transaction consistently for federal tax purposes.

Notice 92-52
This notice shows the amount that is exempt from levy on an individual's wages, salary, and other income under section 6334(d) of the Code.

Announcement 92-157
An updated edition of Publication 448, Federal Estate and Gift Taxes (revised August 1992), is now available.

Announcement 92-158
T.D. 8433, 1992-42 I.R.B. 5, relating to discounting of unpaid losses of insurance companies, is corrected.

Announcement 92-159
T.D. 8436, 1992-43 I.R.B. 11, relating to deposits of employment taxes (including railroad retirement taxes), is corrected.

Announcement 92-160
INTL-3-92, 1992-41 I.R.B. 69, relating to the determination of effectively connected income and the branch profits tax, is corrected.

Announcement 92-161
The Service has made changes to the 1993 draft Form W-2, Wage and Tax Statement, published in Announcement 91-172, 1991-46 I.R.B. 31.