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. 92-21
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning April 1, 1992, will be 7 percent for overpayments, 8 percent for underpayments and 10 percent for large corporate underpayments.

Rev. Rul. 92-23
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 April 1992.

Rev. Rul. 92-24
LIFO; price indexes; department stores. The January 1992 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, January 31, 1992.

Rev. Rul. 92-25
Percentage depletion; net profits interests. For percentage depletion purposes, the production attributable to a net profits interest in an oil or gas property is determined by multiplying the total production of the property by the taxpayer's percentage participation in the revenues from the property. The taxpayer's percentage participation is determined by dividing the amount of the taxpayer's net profits by the gross income from the property.

EMPLOYEE PLANS

Notice 92-9
Guidelines are set forth for determining, for March 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.

ESTATE TAX

Rev. Rul. 92-26
Generation assignment of grandchild with predeceased parent. The generation assignment of a grandchild-distributee of a terminating trust subject to elections under sections 2056(b)(7) and 2652(a)(3)(A) of the Code is not raised one generation level even though the grandchild's parent died before the trust terminated.

EXCISE TAXES

T.D. 8399
Final regulations under section 4081 of the Code relate to the modification of the gasohol tolerance and the later blending rules.

TAX CONVENTIONS

Italy
The convention between the U.S. and Italy, with respect to taxes on income, is reproduced.

ADMINISTRATIVE

T.D. 8398
Final regulations under section 6335 of the Code relate to the sale of seized property.

Notice 92-10
T.D. 8335, relating to OMB control numbers under the Paperwork Reduction Act, published in 1991-1 C.B. 266, is corrected.

Announcement 92-55
Instructions are provided for the use of Form 5307 by sponsors of certain single employer collectively bargained plans when requesting a favorable determination letter.

Announcement 92-56
Instructions to line 6b of the 1991 Schedule B Form 5500 are clarified.

Announcement 92-57
Form W-9, Request for Taxpayer Identification Number and Certification, was revised in September 1991 and is available.