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.
Pub. L. 102-486
Provisions of the "Energy Policy Act of 1992" that relate to the
Internal Revenue Code are reproduced.
Lyndon C. Whitaker Charitable Foundation, Claron, MO, no longer
qualifies as an organization, contributions to which are deductible
under section 170 of the Code.
Rev. Proc. 93-19
Guidelines for management and other service contracts. Conditions
are set forth under which the provision of management or other
services by a nongovernmental person involving facilities financed
with State or local bonds will not cause the bond proceeds to be
treated as used in a private business use under sections 141(b) of
the Code. Rev. Procs. 82-14 and 82-15 obsoleted.
The "differential earnings rate" under section 809 of the Code is
tentatively determined for taxable year 1992 together with the
"recomputed differential earnings rate" for 1992.
New Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual
Interest, is available.
An error in Publication 589, Tax Information on S corporations, is
Form 5305A-SEP, Salary Reduction and other Elective Simplified
Employee Pension-Individual Retirement Accounts Contribution
Agreement, is being revised and will be available by June 30, 1993.
CO-18-90, 1992-48 I.R.B. 16, relating to the treatment of options,
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