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. 92-31
Costs of employee benefits; self-constructed property. Costs of certain employees benefits for employees engaged in self-constructing the employer's property are nondeductible capital expenditures under section 263 of the Code. I.T. 3408 obsoleted.

T.D. 8401
Temporary and final regulation under section 1502 of the Code relate to distribution after the sale of stock of a subsidiary.

T.D. 8402
Temporary and final regulations under section 1502 of the Code relate to acquisitions of stock in an intercompany transaction occurring on or after July 24, 1991.

Notice 92-19
The inflation adjustment factor and reference price are set forth for the calendar year 1991 as required by section 43(b) of the Code.

Notice 92-20
The inflation adjustment factor and reference price are set forth for the calendar year 1991 as required by section 29 of the Code.

EMPLOYEE PLANS

Notice 92-21
Guidelines are set forth for determining, for April 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 92-65
A list is given of organizations now classified as private foundations.

EMPLOYMENT TAXES

Railroad Retirement; rate determination; quarterly.
The railroad Retirement Board has determined that the rate of tax imposed by section 3221(c) of the Code shall be thirty-one cents for the quarter beginning April 1, 1992.

EXCISE TAXES

Rev. Rul. 92-30
Coal; riverbed dredging operations; taxability. Coal extracted from a riverbed by dredging is not subject to the tax imposed by section 4121(a) of the Code to the extent that the taxpayer can demonstrate that such coal has previously been taxed. Rev. Rul. 87-21 modified.

ADMINISTRATIVE

Rev. Proc. 92-28
Election to ratably accrue real property taxes. A procedure is provided whereby taxpayers may obtain the Commissioner's consent to make or revoke an election under section 461(c) of the Code to ratably accrue real property taxes for the first taxable year beginning after December 31, 1989, December 31, 1990, or December 31, 1991. Rev. Proc. 83-77 modified.

Rev. Proc. 92-29
Inclusion of common improvement costs in basis. A procedure is provided whereby a developer of real estate may obtain the Commissioner's consent to use an alternative to the general method under section 461(h) of the Code for determining when common improvement costs may be included in the basis of properties sold for purposes of determining when common improvement costs may be included in the basis of properties sole for purposes of determining the gain or loss resulting from the sales. Rev. Procs. 75-25 and 78-25 obsoleted in part.

Rev. Proc. 92-31
Low-income housing tax credit. This procedure provides guidance to state housing credit agencies of qualified states that request an allocation of unused housing credit carryover under section 42(h)(3)(D)(iii) of the Code.

Rev. Proc. 92-32
Requirements as to form, content, and manner of delivery of a B notice. This procedure provides the requirements as to the form, content, and manner of delivery of a B notice to payee after payor has been notified by the Service (or a broker) that the payee has an incorrect name/taxpayer identification number combination. Rev. Proc. 91-58 superseded.

Rev. Proc. 92-33
Partnership classification; free transferability. Conditions are provided relating to the characteristic of free transferability for an organization seeking a ruling that it is properly classified as a partnership under section 7701(a)(2) of the Code. This procedure provides a numerical interpretation of the phrase "substantially all" as that phrase appears in section 301.7701-2(e)(1) of the regulations. Rev. Proc. 89-12 supplemented.

T.D. 8403
Final regulations under section 7811 of the Code relate to taxpayer assistance orders.