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Directory Results for PLR-104624-03_WLI01. Requesting an extension of time under section 301.9100-1(c) of the Procedure and Administration Regulations to file the required 970, Application to use LIFO Inventory Method for Taxpayer. This request is made in to PLR-104721-05_WLI01. Instructions for 1120-ND, Return for Nuclear Decommissioning Trust Funds and Certain Persons - irs