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. 92-57
Charitable remainder unitrusts; computation of deferred payments. This ruling clarifies the proper method for computing deferred payments that is prescribed by section 1.644-1(a)(5) of the regulations in the case of a testamentary charitable remainder unitrust. The ruling contains new sample language that correctly applies the regulation. Rev. Ruls. 88-81 and 82-165 modified.

EMPLOYEE PLANS

Notice 92-31
This notice describes certain proposed changes to the general requirements for safe harbor plans in the final regulations under sections 401(a)(4) and 414(s) of the Code. Public comments on the proposal are requested.

Notice 92-32
A safe harbor for PIA offset plans is proposed to be added to the regulations under section 401(a)(4) and 401(1) of the Code. Public comments on the proposal are requested.

EXEMPT ORGANIZATIONS

Rev. Proc. 92-58
Deductible amount; patrons receiving something in return. Guidance is provided to section 501(a) of the Code exempt organizations in determining the inflation adjusted amounts for the years 1991 and 1992, for the definition of "low cost article" under section 513(h)(2), on when benefits received in connection with a payment to charity will be considered to have an insubstantial fair market value for the purposes of advising patrons how much is deductible and how much is not. Rev. Proc. 90-12 supplemented.

Rev. Proc. 92-59
Public interest law firms. This procedure sets forth guidelines for public interest law firms, including procedures under which a public interest law firm may accept fees for its service. Rev. Rul. 75-75 revoked; Rev. Rul. 75-76 amplified; Rev. Proc. 71-39 superseded; and Rev. Proc. 75-13 modified and superseded.

Announcement 92-99
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Notice 92-30
T.D. 8238, 1989-1 C.B. 92, relating to corporate separations, is corrected.

Statement of Procedural Rules: Correction
Statement of Procedural Rules, 1991-1 C.B. 717, relating to the Internal Revenue Service for all taxes it administers, is corrected.

Treasury Order 150-19 (May 28, 1992)
This order delegates authority to the Commissioner for issuance of immunity orders. Treasury Order 150-19, dated November 29, 1977, superseded.

Announcement 92-100
GL-173-89, 1992-26 I.R.B. 22, relating to property exempt from levy, is corrected.

Announcement 92-101
INTL-309-88, 1992-21 I.R.B. 26, relating to the determination of interest expense deduction of foreign corporations, is corrected.

Announcement 92-102
INTL-372-88 and INTL-401-88, 1992-8 I.R.B. 23, relating to intercompany transfer pricing and cost sharing regulations under section 482 of the Code, is corrected.

Announcement 92-103
T.D. 8385, 1992-5 I.R.B. 4, relating to the allocation attributable to partnership nonrecourse liabilities, is corrected.

Announcement 92-104
T.D. 8411, 1992-22 I.R.B. 4, relating to the definition of a resident alien, is corrected.