INCOME TAX—Cont.

Information reporting:

Extension of certain 2004 deadlines

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

9103. 3, 306 Health plans (Notice 16) 9, 527 Royalties, payments made by a pub lisher to a literary agent on behalf of an author (RR 46) 20, 915 Innocent spouse relief, Publication 971,

revised (Ann 24) 14, 714 Insurance companies:

Distributions from non-qualified annu ity, section 72(q)(2) (Notice 15) 9, 526 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 May 2004 (RR 44) 19, 885 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 March 2004 (RR 48) 21, 945 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