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 92-137
The Tax Forms Standardization Project Office has scheduled a Town Meeting for October 9, 1992, to inform and update the public of their activities and to solicit input from the public.

INCOME TAX

Rev. Rul. 92-78
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 1991 and the recomputed differential earnings rate for 12990 are set forth for use by mutual life insurance companies to compute their income tax liability for 1991.

Rev. Rul. 92-79
Low-income housing credit. This ruling clarifies that a taxpayer that received a low-income housing credit for a building before 1990 must enter into an extended low-income housing commitment under section 42(h)(6)(B) of the Code in order to be eligible for any additional housing credit allocation for the building after December 31, 1989.

Rev. Rul. 92-80
Advertising expenses. The Supreme Court's decision in "Indopco, Inc. v. Commissioner,__U.S.__, 112 S. Ct. 1039" (1992) does not affect the treatment of advertising costs as business expenses which are generally deductible under section 162 of the Code.

Rev. Rul. 92-81
Pooled income fund; governing instruments; deductibility. The Service will not challenge the deductibility of contributions made after February 15, 1991, to a pooled income fund that holds depreciable or depletable property if the fund disposes of such property before January 1, 1993. Rev. Rul. 90-103 modified.

Rev. Rul. 92-82
Selection consent on behalf of deceased shareholder. If a shareholder of a small business corporations dies before consenting to the corporation's election under section 1362(a) of the Code, an executor or an administrator of the shareholder's estate may consent to the election on behalf of the deceased shareholder.

EMPLOYEE PLANS

Notice 92-42
Guidelines are set forth for determining for September 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.

EXEMPT ORGANIZATIONS

Announcement 92-135
A list is given of organizations now classified as private foundations.

ADMINISTRATIVE

Rev. Proc. 92-79
Alternative LIFO Method. This procedure provides an alternative last-in, first-out (LIFO) inventory computation method for automobile dealers engaged in the trade or business of retail sales of new automobiles or new light-duty trucks. Procedures are also provided for certain automobile dealers to obtain expeditious consent to change their method of accounting to the Alternative LIFO Method.

Rev. Proc. 92-80
Magnetic tape reporting; Forms W-4. Specifications are set forth for filing Forms W-4, Employee's Withholding Allowance Certificate, on magnetic tape, 5 1/4 and 3 1/2-inch diskettes. Rev. Proc. 90-9 superseded.

Rev. Proc. 92-81
Magnetic tape reporting; information returns; Forms 8027. Specifications are set forth for filing Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, on magnetic tape, 5 1/4 and 3 1/2-inch diskettes. Rev. Proc. 89-55 superseded.

Notice 92-41
Announcement 92-120, 1992-35 I.R.B. 22, announced the availability of new Form 8275-R and revised Form 8275. These forms are used to make adequate disclosure for purposes of avoiding the penalties under sections 6662 and 6694 of the Code. Because taxpayers may not have had sufficient time to obtain these forms, taxpayers are permitted to use either the old Form 8275 or the new forms. This option is only available for returns filed on or before December 31, 1992.

Announcement 91-115A
Announcement 92-115, 1992-33 I.R.B. 21, which states, "The Service will issue penalty notices in August for certain Tax Year 1990 information returns," is corrected.

Announcement 92-133
In an effort to decrease taxpayer burden, a new Publication 1679, A Guide to Backup Withholding, has been created to simplify the Backup Withholding Program.

Announcement 92-134
New Form 990-W(FY), Fiscal Year Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations, has been developed for use by organizations that have a tax year beginning after June 30, 1992, and before January 1, 1993, and is now available from the IRS Forms Distribution Centers.