INCOME TAX

Rev. Rul. 2004–42, page 824. LIFO; price indexes; department stores. The February 2004 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, February 29, 2004.

T.D. 9119, page 825. Final regulations eliminate the references to manually signed returns in the current regulations under section 6695 of the Code. In addition, the regulations provide that the Commissioner may prescribe, in forms, instructions, or other appropriate guidance, the manner in which preparers may satisfy their obligations under section 6107 to furnish returns to taxpayers and to retain copies of returns.

Notice 2004–29, page 828. Electricity produced from certain renewable resources; calendar year 2004 inflation adjustment factor and ref- erence prices. This notice announces the calendar year 2004

Finding Lists begin on page ii. Index for January through April begins on page vi.