INCOME TAX—Cont.

Rates:

Farm real property, special use value (RR 63) 27, 6 Underpayments and overpayments, quarter beginning:

October 1, 2004 (RR 92) 37, 466 Inventory:

LIFO, price indexes used by department stores for:

May 2004 (RR 81) 32, 161 June 2004 (RR 91) 35, 357 July 2004 (RR 93) 37, 462 LIFO recapture under section 1363(d) (REG–149524–03) 39,

528 Life insurance:

Annuity payments (RR 75) 31, 109 Contracts, prevailing mortality tables (Notice 61) 41, 596 Like-kind exchanges, qualified exchange accommodation (“parking”) arrangements (RP 51) 33, 294 Loan origination fees and capitalized interest, information re porting under section 6050S for payments (Notice 63) 41, 597 Loss carryovers from separate return limitation years, treatment

(TD 9155) 40, 562 ; (REG–129274–04) 40, 567 Marginal production rates, 2004 (Notice 48) 30, 87 Methods of accounting:

Change in section 481(a) adjustment periods (TD 9131) 27, 2 Extension of time to file written statement containing infor mation necessary to obtain automatic consent for change (RP 57) 38, 498 Nuclear decommissioning funds, allocating purchase price in

certain deemed and actual asset acquisitions (TD 9158) 42, 665 ; (REG–169135–03) 42, 697 Obsolete rulings (RR 90) 34, 317 Offsets of refunds for taxpayers domiciled in:

Arizona or Wisconsin (RR 71) 30, 74 California, Idaho, or Louisiana (RR 72) 30, 77 Nevada, New Mexico, or Washington (RR 73) 30, 80 Texas (RR 74) 30, 83 Optional 10-year writeoff, rules governing time and manner

for making and revoking an election under section 59(e) (REG–124405–03) 35, 394 Partnerships:

Application of section 761, request for comments (Notice 53)

33, 209 Application of section 1045 (REG–150562–03) 32, 175 ; cor rection (Ann 68) 38, 508 ; correction (Ann 73) 39, 543 Disregarded entity, small partnership not excluded from

TEFRA provisions, tax matters partner (RR 88) 32, 165 Transactions involving long-term contracts (TD 9137) 34, 308 Payment card transactions:

Limited exception, backup withholding (TD 9136) 31, 112 Optional procedure for payors to determine reportable pay ments under sections 6041 and 6041A (RP 43) 31, 124 Qualified Payment Card Agent (QPCA), requirements for

payment card organization to obtain QPCA determination (RP 42) 31, 121 Place for filing returns or other documents (TD 9156) 42, 669