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 92-179
A second public hearing will be held on March 4, 1993, on proposed regulations relating to consolidated return investment adjustments.

INCOME TAX

Rev. Rule. 92-107
Pooled income funds; maintenance requirement. This ruling describes a factual situation in which a fund that is maintained by a national organization for itself and its local organizations meets the maintenance requirement of section 642(c)(5)(E) of the Code to be a qualified pooled income fund.

T.D. 8449
Final and temporary regulations under sections 1362 and 1363 of the Code relate to the election, revocation, termination, and tax effect of subchapter S status.

FI-36-92
Proposed regulations under sections 103, 147, 148, 149, and 150 of the code relate to simplifying and clarifying rules on arbitrage yield restrictions and arbitrage rebate for tax-exempt bonds.

Notice 92-59
This notice modifies proposed regulation section 1.1502-76(b)(4)(ii) to provide that the 30-day rules would be eliminated with respect to corporations becoming or ceasing to be members of a consolidated group on or after February 15, 1993.

ADMINISTRATIVE

Summaries of Disciplinary Actions
The Office of Director of Practice sets forth summaries of matters concerning the professional conduct of those who represent taxpayers before the Internal Revenue Service. The Service invites comments on the format and informational content of the summaries.

Announcement 92-180
The Service will send out for an overdue tax bill a new Publication 594, Understanding the Collection Process, which may clear up questions about the Service collection process.

Announcement 92-181
PS-103-90, 1992-42 I.R.B. 41, relating to the election out of subchapter K for producers of natural gas, is corrected.