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 92-74
A public hearing will be held on June 4, 1992, on proposed regulations relating to the definition of passive investment income.

Announcement 92-75
A public hearing will be held on June 17, 1992, on proposed regulations relating to real estate mortgage investment conduits (REMICs).

Announcement 92-76
A public hearing will be held on July 17, 1992, relating to the treatment of acquisition of certain financial institutions and certain tax consequences of Federal financial assistance to financial institutions.

INCOME TAX

T.D. 8406
FI-105-91
Temporary and proposed regulations under section 597 of the Code relate to a transitional rule for the tax treatment of Federal financial assistance.

FI-88-86
Proposed regulations under sections 860A and 860G of the Code relate to real estate mortgage investment conduits (REMICs).

PS-260-82
Proposed regulations under section 1362 of the Code relate to the definition of passive investment income.

Announcement 92-73
A list of organizations is provided that no longer qualify as organizations, contributions to which are deductible under section 170 of the Code.

EMPLOYEE PLANS

Rev. Proc. 92-38
Individual retirement arrangements; minimum distributions. This procedure provides notice that individual retirement arrangements (IRAs) must be amended to provide for the required minimum distribution rules of section 408(a)(6) or (b)(3) of the Code. Rev. Proc. 87-50 modified.

EXCISE TAXES

Rev. Proc. 92-39
Miscellaneous excise taxes collected by return. A procedure is provided by which German insurance companies, and companies in certain other treaty countries, may apply for a closing agreement granting a qualified exemption from the insurance premium excise tax. Rev. Procs. 84-82 and 87-13 modified.

ADMINISTRATIVE

Rev. Proc. 92-37
General rules and specifications for private printing of Forms W-2 and W-3. Specifications are set forth for the private printing of paper substitutes for Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Income and Tax Statements. Rev. Proc. 91-45 superseded.

FI-46-89
Proposed regulations under sections 597 and 7507 of the Code relate to the treatment of acquisitions of certain financial institutions and certain tax consequences of Federal financial assistance to financial institutions.

Announcement 92-77
The recently updated Publication 557, Tax-Exempt Status for Your Organization (Revised January 1992), is now available.