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. 92-1
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 January 1992.
EMPLOYEE PLANS
Rev. Proc. 92-4
Rulings and determination letters; issuance procedures. Revised
procedures are provided for issuing ruling letters, information letters, etc., on matters
relating to sections of the Code under the jurisdiction of the Assistant Commissioner
(Employee Plans and Exempt Organizations). Rev. Proc. 91-4 superseded.
Rev. Proc. 92-5
Technical advice. Revised procedures are provided for furnishing
technical advice to Key District Directors and Chiefs, Appeals Offices, by the Assistant
Commissioner Employee Plans and Exempt Organizations) regarding issues in the employee
plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 91-5
superseded.
Rev. Proc. 92-6
Employee plans determination letters. Revised procedures are
provided for issuing determination letters on the qualified status of employee plans under
sections 401(a), 403(a), 409, and 4975(e)(7) of the Code. Rev. Proc. 91-10 superseded;
Rev. Proc. 91-66 modified.
EXEMPT ORGANIZATIONS
Rev. Proc. 92-4
Rulings and determination letters; issuance procedures. Revised
procedures are provided for issuing ruling letters, information letters, etc., on matters
relating to sections of the Code under the jurisdiction of the Assistant Commissioner
(Employee Plans and Exempt Organizations). Rev. Proc. 91-4 superseded.
Rev. Proc. 92-5
Technical advice. Revised procedures are provided for furnishing
technical advice to Key District Directors and Chiefs, Appeals Offices, by the Assistant
Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee
plans areas (including actuarial matters) and exempt organizations areas. Re. Proc. 91-5
superseded.
ADMINISTRATIVE
Rev. Proc. 92-1
Rulings; determination letters; closing agreements; Associate Chief
Counsel (Domestic) and Associate Chief Counsel (Employee Benefits and Exempt
Organizations). Revised procedures are provided for issuing rulings, determinations
letters, and information letter, and for entering into closing agreements on specific
issues under the jurisdiction of the Associate Chief Counsel (Domestic) and the Associate
Chief Counsel (Employee Benefits and Exempt Organizations). Rev. Proc. 91-1 superseded.
Rev. Proc. 92-2
Technical advice to the District Directors and Chiefs, Appeals
Offices; Associate Chief Counsel (Domestic) and Associate Chief Counsel (Employee Benefits
and Exempt Organizations). Revised procedures are provided for furnishing technical advice
to District Directors and Chiefs, Appeals Offices, in areas under the jurisdiction of the
Associate Chief Counsel (Domestic) and the Associate Chief Counsel (Employee Benefits and
Exempt Organizations). Taxpayers rights when such advice has been requested are also set
forth. Rev. Proc. 91-2 superseded.
Rev. Proc. 92-3
Update of Rev. Proc. 91-3; areas in which advance ruling will not be
issued. This procedure provides a revised list of those areas of the Code under the
jurisdiction of the Associate Chief Counsel (Domestic) and the Associate Chief Counsel
(Employee Benefits and Exempt Organizations) relating to issues in which the Service will
not issue advance rulings or determination letters. Rev. Procs. 90-56, 91-3, 91-54, and
91-61 superseded.
Rev. Proc. 92-7
Rulings; determination letters; closing agreements; Associate Chief
Counsel (International). Procedures are provided for obtaining letter rulings, closing
agreements, and information letters under the jurisdiction of the Associate Chief Counsel
(International). Rev. Proc. 91-27 superseded.
Rev. Proc. 92-8
Technical advice to the District Directors and Chiefs, Appeals
Offices; Associate Chief Counsel (International). Procedures are provided for furnishing
technical advice to District Directors, the Assistant Commissioner (International), and
Chiefs, Appeals Offices on issues under the jurisdiction of the Associate Chief Counsel
(International). Rev. Proc. 91-28 superseded.
Rev. Proc. 92-9
Areas in which advance rulings will not be issued; Associate Chief
Counsel (International). This procedure provides a list of subject matters under the
jurisdiction of the Associate Chief COunsel (International) in which the Service will not
issue advance letter rulings or determination letters. Rev. Proc. 91-6 superseded.
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