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Directory Results for Revenue Procedure 2004-18 - Rulings and determination letters.. This procedure provides issuers of qualified mortgage bonds and qualified mortgage credit certificates with average area purchase price safe-harbors for statistical areas in to Revenue Procedure 2004-2 - Technical advice and technical expedited advice. This procedure explains when and how the Associate Chief Counsels, and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) issue technical