INCOME TAX—Cont.

Diversification requirements for variable annuity, endowment, and life insurance contracts (REG–163974–02), hearing (Ann 13) 9, 543 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 March 2004 (RR 25) 11, 587 April 2004 (RR 39) 14, 700 Rate tables (RR 14) 8, 512 Rates:

Underpayments and overpayments,

quarter beginning:

April 1, 2004 (RR 26) 11, 598 Inventory:

LIFO, price indexes used by depart ment stores for:

November 2003 (RR 7) 4, 327 December 2003 (RR 19) 8, 511 January 2004 (RR 35) 13, 640 February 2004 (RR 42) 17, 824 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

1. 1, 1 ; correction of user fee (Ann
2. 6, 441 Methods of accounting:

Automatic consent for change in method (RP 23) 16, 785 Changes in determining depreciation

or amortization (RP 11) 3, 311 ; (TD 9105) 6, 419 ; (REG–126459–03) 6, 437 Mortgage bonds and credit certificates,

median income figures—2004 (RP 24) 16, 790

April 26, 2004 viii 2004-17 I.R.B.