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 92-173
A public hearing will be held on January 6, 1993, on proposed regulations relating to the coordination of the treatment of deferred exchanges of like-kind property under section 1031(a)(3) of the Code with the installment reporting rules of section 453.

Announcement 92-174
A public hearing will be held on January 12, 1993, on proposed regulations relating to the application of the stock-for-debt exception.

Announcement 92-175
A public hearing will be held on February 1, 1993, on proposed regulations relating to the disposition of an interest in a nuclear power plant.

Announcement 92-176
A public hearing will be held on February 25, 1993, on proposed regulations relating to the allocation of income and loss to periods before and after the ownership change date for purposes of section 382 of the Code.

INCOME TAX

T.D. 8445
Final regulations under section 6045 of the Code relate to information returns of brokers.

T.D. 8448
Final regulations under section 43 of the Code relate to enhanced oil recovery credit.

CO-49-88
Proposed regulations relate to allocation of income and loss to periods before and after the ownership change date for purpose of section 382 of the Code.

CO-76-90
Proposed regulations under section 108 of the Code relate to the application of the stock-for-debt exception.

IA-107-91
Proposed regulations relating to the coordination of the treatment of deferred exchanges of like-kind property under section 1031(a)(3) of the Code with the installment reporting rules of section 453.

PS-4-89
Proposed regulations under section 468A of the Code relate to the disposition of an interest in a nuclear power plant.

ADMINISTRATIVE

T.D. 8446
Final regulations under section 6402 of the Code relate to payment of refunds to a statutory or court-appointed fiduciary of an insolvent financial institution that was a member of a consolidated group in the year to which the refund claim or application for tentative carryback adjustment relates.

T.D. 8447
Final regulations under section 6621 of the Code relate to interest on large corporate underpayments of tax.

Announcement 92-172
The Service will require the reporting of reimbursements of interest paid on mortgages, including adjustable rate mortgages, on Form 1098, Mortgage Interest Statement.

Announcement 92-177
For 1992, Form 1041, U.S. Fiduciary Income Tax Return, has been expanded and Form 8656, Alternative Minimum Tax-Fiduciaries, has been obsoleted for tax years beginning in 1992.

Announcement 92-178
An updated edition of Publication 901, U.S. Tax Treaties (revised November 1992), is now available.