INCOME TAX—Cont. — Internal Revenue Bulletin 2004-8

Environmental remediation expenses:

Restoration of amount held under

claim of right (RR 17) 8, 516 Uniform capitalization of costs (RR

8, 509 Forms:

8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure, new (Ann 5) 4, 361 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities, comments requested (Ann 4) 4, 357 Health Savings Accounts (HSAs), ques tions and answers (Notice 2) 2, 269 Individual Taxpayer Identification Num bers (ITINs), new application process (Notice 1) 2, 268 Information reporting:

Extension of certain 2004 deadlines

(Notice 9) 4, 334 For payments in lieu of dividends (TD

3, 306 Insurance companies:

Loss payment patterns and discount

factors for the 2003 accident year (RP 9) 2, 275 Salvage discount factors for the 2003

accident year (RP 10) 2, 288 Interest:

Investment:

Federal short-term, mid-term, and

long-term rates for:

January 2004 (RR 2) 2, 265 February 2004 (RR 9) 6, 428 Rate tables (RR 14) 8, 511 Inventory:

LIFO, price indexes used by depart ment stores for:

November 2003 (RR 7) 4, 327 December 2003 (RR 19) 8, 510 Letter rulings:

And determination letters, areas which

will not be issued from:

Associates Chief Counsel and Divi sion Counsel (TE/GE) (RP 3) 1, 114 Associate Chief Counsel (Interna tional) (RP 7) 1, 237 And information letters issued by As sociate Offices, determination letters issued by Operating Divisions (RP