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 92-151
A public hearing will be held on Monday, November 30, 1992, on proposed regulations relating to reporting of reimbursements of interest paid on qualified mortgages.

INCOME TAX

Rev. Rul. 92-89
Securities; Government securities. Certain stock and debt obligations are identified as "securities" and "Government securities" under section 851(b)(4) of the Code.

Rev. Rul. 92-90
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 November 1992.

Rev. Rul. 92-91
ARMS information reporting. This ruling describes a situation in which a taxpayer overpays the interest on an adjustable rate mortgage and rules that the interest overcharge is deductible in the year paid under section 163(a) of the Code. The taxpayer's recovery of the interest overcharge in a subsequent year is includible in the taxpayer's gross income in the year of recovery to the extent the taxpayer's deduction of the interest overcharge reduced the taxpayer's federal income tax in the prior tax year.

T.D. 8438
Final regulations under section 1502 of the Code relate to the removal of the tax-exempt status of organizations described in section 833.

T.D. 8439
Final regulations under section 707 of the Code relate to treatment of transactions between partners and partnerships.

T.D. 8440
Final and temporary regulations under section 382 of the Code relate to limitations on corporate net operating loss carryforwards.

T.D. 8441
FI-49-92
Temporary and proposed regulations under section 166 of the Code relate to conclusive presumption of worthlessness of debts held by banks.

EE-101-91
Proposed regulations under section 61 of the Code relate to the taxation and valuation of fringe benefits.

IA-33-92
Proposed regulations under section 6050H of the Code relate to reporting requirements for reimbursements of interest paid in connection with a qualified mortgage.

Announcement 92-152
Rev. Rul. 92-89 identifies certain stock and debt obligations that qualify as "securities" and "Government securities" under section 851(b)(4) of the Code. This announcement solicits taxpayer suggestions regarding the stock and debt obligations that should be addressed in future rulings.