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. 92-2
Reporting of points received by a mortgage broker. Points received directly or indirectly by a mortgage broker in connection with the financing of the purchase of a principal residence are reportable under section 6050H of the Code to the same extent as if paid to and retained by the lender.

Rev. Rul. 92-3
Calculation of the deduction for the business use of a home by day care providers. A day care provider should compute the amount of the deduction by treating a room as used for day care for the entire business day as if it is available for day care use for the entire day and is regularly used for day care.

T.D. 8381
Final regulations under sections 6662 and 6664 of the Code relate to the accuracy-related penalty.

EXCISE TAXES

Rev. Rul. 92-4
Obsolete revenue rulings. Certain revenue rulings involving the repealed tax on the sale of lubricating oils are declared obsolete.

Rev. Rul. 92-5
Obsolete revenue ruling. Certain revenue rulings involving the repealed tax on the use of civil aircraft are declared obsolete.

Rev. Proc. 92-14
U.S.-Germany Convention; overpayment of excise tax on insurance policies. Instructions are provided for claiming a refund of an overpayment of excise tax on insurance policies when the claim is based on the U.S.-Germany Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and to certain other taxes.

ADMINISTRATIVE

Rev. Proc. 92-11
Reporting points received in financing the purchase of a principal residence. Guidance is provided on who is required to report points received in connection with the financing of the purchase of a principal residence. A safe harbor for the amount of points that may be reported is also provided.

Rev. Proc. 92-12
Deducting points paid in financing the purchase of a principal residence. Amounts paid in connection with the acquisition of a principal residence will be treated as points that are deductible for the taxable year during which they are paid by a cash basis taxpayer if certain requirements are satisfied.

Rev. Proc. 92-13
Changes of annual accounting periods. This procedure provides a procedure for obtaining expeditious approval by certain corporations seeking to change their annual accounting periods. Rev. Proc. 84-34 has been expanded to allow more automatic changes in accounting periods. Rev. Proc. 84-34 modified and superseded.

Rev. Proc. 92-15
Rev. Proc. 91-33 modified for tax year 1991. Corrections are set forth concerning extensions of time to file, filing requirements for Combined Federal State Program for state of Wisconsin, APO/FPO address reporting, and procedures for filing prior year data.

Announcement 92-6
T.D. 8367, relating to transition rules for branches which must compute currency gain or loss using the profit and loss method of accounting and defining the weighted average exchange rate, published in 1991-44 I.R.B. 6, is corrected.

Announcement 92-7
An error in the instructions for Form 1139 (Rev. October 1990), Corporation Application for Tentative Refund, is corrected.

Instruction E (Adjustments to NOL) for Form 1139 incorrectly states that in the tax year an NOL occurs, the NOL must be adjusted because the dividends-received deduction for dividends from domestic or foreign corporations and on the preferred stock of a public utility is not allowed. The instruction also incorrectly states that the dividends-paid deduction of a public utility is not allowed.

The instruction should state that the dividends-received deduction is computed without regard to the limitation on the aggregate amount of deductions under section 246(b) and the dividends-paid deduction is computed without regard to the taxable income limitation under section 247(a)(1)(B).

Announcement 92-8
An error in the instructions for Form 8810, Corporate Passive Activity Loss and Credit Limitations, is corrected.

Line D of the line 7 worksheet on Page 10 of the 1991 Form 8810 instructions incorrectly directs filers to enter -0- on lines E and F if the amount on line D is -0- or less. The instructions on line D should state "If -0- or less, enter -0- here and on line E."

This correction affects only those corporations that have a passive activity credit and also have net passive income greater than or equal to taxable income.

Announcement 92-9
New Form 8827, Credit for Prior Year Minimum Tax-Corporations, is now available.

As a result of the Revenue Reconciliation Act of 1989, new Form 8827, Credit for Prior year Minimum Tax-Corporations, has been developed for use by corporations to figure any minimum tax credit for alternative minimum tax (AMT) incurred in prior tax years and any minimum tax credit carryforward that may be used in future years. Before 1991, Form 8801, Credit for Prior Year Minimum Tax, was used for this purpose.

Corporations are now allowed a minimum tax credit based on the full amount of AMT incurred without regard to whether it resulted from exclusion items or deferral items. In previous tax years, the minimum tax credit was allowed only on the AMT attributable to deferral items.

Form 8827 is now available from IRS Forms Distribution Centers. The form may be ordered by calling 1-800-829-3676.