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Directory Results for Revenue Procedure 2004-32 - Procedure allows credit card issuers to account for annual fee income using the Ratable Inclusion Method for Credit Card Annual Fees. This document provides automatic consent procedures for taxpayers to change their method to Revenue Procedure 2004-38 - Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability.. This procedure ins owners of qualified low-income housing projects how to obtain the waiver of