Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
INCOME TAX—Cont.
Internal Revenue Bulletin 2004-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Domestic asset/liability and investment yield percentages for
foreign insurance companies (RP 55) 34, 343 Loss payment patterns and discount factors for the 2004 acci dent year (RP 69) 49, 906 Salvage discount factors for the 2004 accident year (RP 70)
49, 918 Withholding annuity payments, branches, Puerto Rico, 7805(b) (RR 97) 39, 516 Interest:
Election to treat qualified dividend income as investment in come (TD 9147) 37, 461 ; (REG–171386–03) 37, 477 Investment:
Federal short-term, mid-term, and long-term rates for:
July 2004 (RR 66) 27, 4 August 2004 (RR 84) 32, 163 September 2004 (RR 69) 36, 445 October 2004 (RR 96) 41, 593 November 2004 (RR 102) 45, 784 December 2004 (RR 106) 49, 893 Rates:
Farm real property, special use value (RR 63) 27, 6 Underpayments and overpayments, quarter beginning:
October 1, 2004 (RR 92) 37, 466 January 1, 2005 (RR 111) 51, 989 Interim guidance under new amendments to sections 6111, 6112,
and 6708 (Notice 80) 50, 963 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 August 2004 (RR 101) 44, 719 September 2004 (RR 105) 48, 873 October 2004 (RR 113) 52, 1024 LIFO recapture under section 1363(d) (REG–149524–03) 39,
528 Iraq, removal from list of countries described in section
901(j)(2)(A) (RR 103) 45, 783 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, 88 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
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