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 92-105
The public hearing scheduled for August 31, 1992, on proposed regulations relating to the determination of interest expense deduction of foreign corporations, has been changed to October 30, 1992.

INCOME TAX

Rev. Rul. 92-58
LIFO; price indexes; department stores. The May 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, May 31, 1992.

Pub. L. 102-227
An Act to extend certain expiring provisions, and for other purposes, is reproduced.

INTL-18-92
Proposed regulations under sections 952 and 964 of the Code relate to earnings and profits of foreign corporations.

EXEMPT ORGANIZATIONS

Notice 92-33
This notice clarifies the implementation of its position with regard to certain income of cooperative telephone companies exempt under section 501(c)(12) of the Code.

ADMINISTRATIVE

Rev. Proc. 92-60
Issuance of determination letters. Procedures are provided for requesting the employee plan determination letters that take into account the requirements of the Tax Reform Act of 1986 (TRA), other than the nondiscrimination requirements of section 401(a)(4) and related sections of the Code, and TRA determination letters relating to plans that benefit no highly compensated employees. Rev. Proc. 91-66 modified.

Pub. L. 102-90
Provisions from the "Congressional Operations Appropriations Act, 1992" that relate to the Internal Revenue Code are reproduced.

Pub. L. 102-164
Provisions of the "Emergency Unemployment Compensation Act of 1991" that relate to the Internal Revenue Code are reproduced.

Pub. L. 102-240
Provisions from the "Intermodal Surface Transportation Efficiency Act of 1991" that relate to the Internal Revenue Code are reproduced.

Pub. L. 92-244
An Act to increase the number of weeks for which benefits are payable under the Emergency Unemployment Compensation Act of 1991, and for other purposes, is reproduced.

INTL-79-91
Proposed regulations under sections 6035, 6038, and 6046 of the Code relate to information returns required of U.S. persons with respect to certain foreign corporations.

Announcement 92-106
Supplemental information on Treasury bills for Publication 1212, List of Original Issue Discount Instruments (Rev. Oct. 91), is set forth.