INCOME TAX—Cont.

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:

Deduction for education loan interest

(TD 9125) 23, 1012 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 June 2004 (RR 54) 23, 1024 Rate tables (RR 14) 8, 511 Rates:

Underpayments and overpayments,

quarter beginning:

April 1, 2004 (RR 26) 11, 598 July 1, 2004 (RR 56) 24, 1055 Reporting interest payments on quali fied education loans (TD 9125) 23, 1012 Inventory:

LIFO, price indexes used by depart ment stores for:

November 2003 (RR 7) 4, 327 December 2003 (RR 19) 8, 510 January 2004 (RR 35) 13, 640 February 2004 (RR 42) 17, 824 March 2004 (RR 48) 21, 945 April 2004 (RR 61) 25, 1073 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