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Directory Results for Revenue Procedure 2004-3 - Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associates Chief Counsel and the Division to Revenue Procedure 2004-31 - Procedures for Taxpayers to change their method of accounting for deducting under 461(f) of the Internal Revenue Code. Changes in method of accounting for transfers to trusts under section 461(f). This