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 92-84
A public hearing will be held on July 24, 1992, on proposed regulations relating to the definition of "activity" for purposes of applying the limitations on passive activity losses and passive activity credits.

INCOME TAX

Rev. Rul. 92-40
Low-income housing tax credit. This ruling provides guidance to housing credit agencies regarding their ability to allocate credits after June 30, 1992, and their ability to allocate credits under section 42(h)(1)(E) of the Code.

Rev. Rul. 92-41
Limited partnerships. The California Revised Limited Partnership Act corresponds to the Uniform Limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the regulations. Rev. Rul. 89-123 amplified.

Rev. Rul. 92-42
Limited partnerships. The Delaware Revised Uniform Limited Partnership Act corresponds to the Uniform limited Partnership Act (ULPA) for purposes of section 301.7701-2 of the regulations. Rev. Rul. 89-123 amplified.

T.D. 8416
Final regulations under section 58 of the Code relate to the application of the tax benefit rule to the minimum tax.

PS-1-89
Proposed regulations under section 469 of the Code relate to the definition of "activity" for purposes of applying the limitation on passive activity losses and passive activity credits.

Notice 92-26
Carryover allocations made for calendar years before 1992 will be treated as having been made by the close of a calendar year if the carryover allocation document was signed and dated by an authorized official of the housing credit agency by the 5th day following the close of that calendar year.

ADMINISTRATIVE

Rev. Proc. 92-43
Automobile owners and lessees. This procedure provides owners and lessees of passenger automobiles with tables detailing the limitations on depreciation deductions for automobiles first placed in service during calendar year 1992 and the amounts to be included in income for automobiles first leased during calendar year 1992.

T.D. 8413
Final regulations under section 6402 of the Code relate to reduction of tax overpayments by amount of past-due, legally enforceable debt owed to a Federal agency.

T.D. 8414
Final regulations under section 7514 of the Code relate to the authority to prescribe or modify seals of office.

T.D. 8415
Final regulations under section 7624 of the Code relate to reimbursement to State and local law enforcement agencies.

Announcement 92-85
Publication 1542, Per Diem Rates (For Travel Within the Continental United States), has been revised.