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 92-17
A public hearing will be held on February 24, 1991, on proposed regulations relating to transition rules applicable to certain publicly traded partnerships.

Announcement 92-18
A public hearing will be held on March 4, 1992, on proposed regulations relating to a procedure for monitoring compliance with low-income housing credit requirements.

INCOME TAX

Rev. Rul. 92-8
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for February 1992.

T.D. 8385
Final regulations under section 704 of the Code relate to allocations attributable to partnership nonrecourse liabilities.

PS-78-91
Proposed regulations under section 42 of the Code relate to a procedure for monitoring compliance with low-income housing credit requirements.

EMPLOYEE PLANS

Notice 92-4
Guidelines are set forth for determining, for January 1992, the weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code as amended by the Omnibus Budget Reconciliation Act of 1987.

EXEMPT ORGANIZATIONS

Announcement 92-15
The Service has developed proposed examination guidelines for determining whether corporate sponsorship income received by section 501(c) organizations is taxable under section 511 of the Code.

EMPLOYMENT TAXES

Announcement 92-16
The Service clarifies the social security and Medicare tax treatment of accident and health insurance premiums paid by an S corporation on behalf of 2%-shareholder-employees.

ADMINISTRATIVE

T.D. 8386
Final regulations under sections 6721 through 6724 of the Code relate to penalties imposed for the failure to comply with certain information reporting requirements.

PS-56-89
Proposed regulations under section 7704 of the Code relate to transition rules applicable to certain publicly traded partnerships.