Revenue Procedures Archive - 1992 |
|
The freely available Adobe Acrobat Reader software is required to view, print, and search the guidance listed below.
Revenue Procedure 92-94, 1992-1 C.B. 507: A simplified procedure that private foundations (including nonexempt charitable trusts) may use in making certain determinations with respect to grants to foreign grantees, to help ensure that the grants will be treated as qualifying distributions under Internal Revenue Code section 4942 and will not be taxable expenditures under section 4945.
Revenue Procedure 92-85, 1992-2 C.B. 490: Standards used by the Commissioner of Internal Revenue in determining whether to grant an extension of time to make certain elections, including filing exemption applications.
Revenue Procedure 92-59, 1992-2 C.B. 411: Guidelines for public interest law firms exempt under Code section 501(c)(3), including procedures under which a PILF may accept fees for its services.
|
|
|
Page Last Reviewed or Updated: February 18, 2009