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 ANNOUNCEMENT

Announcement 92-31
A public hearing will be held on April 3, 1992, on proposed regulations relating to (1) allocation and accounting rules for arbitrage rebate purposes, (2) transferred proceeds allocations and other arbitrage restrictions on refunding issues, and (3) spending exceptions to arbitrage rebate requirement on tax exempt bonds.

INCOME TAX

FI-66-89
Proposed regulations under section 148 of the Code relate to allocation and accounting rules on tax exempt bonds for arbitrage rebate purposes.

FI-1-90
Proposed regulations under section 148 of the Code relate to the 6-month exception and the 2-year construction exception to the arbitrage rebate requirement on tax exempt bonds.

FI-90-91
Proposed regulations under section 148 of the Code relate to transferred proceeds allocations and other arbitrage restrictions on refunding issues.

EMPLOYEE PLANS

Notice 92-8
Guidelines are set forth for determining, for February 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.

Announcement 92-29
The effective date for certain nondiscrimination regulations is extended. The remedial amendment period under section 401(b) of the Code, the relief provisions of Notice 91-38 and reliance on Alternative II D are extended until the last day of the 1993 plan year.

ESTATE TAX

Rev. Rul. 92-12
Special use value; farms; interest rates. The 1992 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.

ADMINISTRATIVE

Announcement 92-30
Guidance is provided on the effective dates for those rules under section 461(h) of the Code that (1) treat payment as economic performance for certain liabilities, and (2) allow the adoption of the recurring item exception.

Announcement 92-32
An error in Publication 17, Your Federal Income Tax, and Publication 527, Residential Rental Property, is corrected.

The paragraph in Publication 17 on page 65 at the bottom of the third column beginning with the word "Exception" should be deleted. The same paragraph in Publication 527 on page 2 in the third column under "How to Divide Expenses" should also be deleted.

The "exception" rule described in these publications does not apply to allocation of rental costs.

Announcement 92-33
New Form 8725, Excise Tax on Greenmail, has been developed for use by taxpayers subject to the nondeductible 50 percent excise tax on greenmail.