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 ANNOUNCEMENTS

Announcement 92-167
A public hearing will be held on December 18, 1992, on proposed regulations relating to consolidated return investment adjustments.

Announcement 92-168
A public hearing will be held on February 2, 1993, on proposed regulations relating to (1) the treatment of options, and (2) limitations on corporate net operating losses.

INCOME TAX

CO-18-90
Proposed regulations under section 382 of the Code relate to the treatment of options.

CO-99-91
Proposed regulations under section 382 of the Code relate to limitations on corporate net operating losses.

CO-30-92
Proposed regulations under section 1502 of the Code relate to consolidated return investment adjustments.

ADMINISTRATIVE

Rev. Proc. 92-97
Service warranty insurance costs. Pursuant to Announcement 92-93, procedures are provided by which manufacturers, wholesalers, and retailers of motor vehicles or other durable consumer goods may change their method of accounting for the costs of multi-year service warranty contracts to customers.

Rev. Proc. 92-98
Advance payments for service warranty contracts. This procedure allows accrual method manufacturers, wholesalers, and retailers of motor vehicles or other durable consumer goods to elect, in certain specified and limited circumstances, to include a portion of an advance payment related to the sale of a multi-year service warranty contract in gross income generally over the life of the service warranty obligation.

Notice 92-54
This notice modifies the effective date of the rule in proposed section 1.382-3(j)(5)(iii)(B) of the regulations requiring loss corporations to take into account transfers of options under certain circumstances.

Notice 92-55
T.D. 8364, 1991-2 C.B. 43, relating to dispositions and deconsolidations of the stock of a subsidiary by a member of a consolidated group, is corrected.

Notice 92-57
T.D. 8376, 1991-2 C.B. 245, relating to qualified separate lines of business, is corrected.

Del. Order 77 (Rev. 27)
This orders authorizes the inclusion of the Chief, Quality Measurement Staff for Examination and the Chief, Quality Assurance Staff for the Service Center and Austin Compliance Center to sign statutory notices of deficiency and execute agreements to rescind such notices if necessary. Del. Order 77 (Rev. 26) superseded.