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Directory Results for Revenue Ruling 1998-29 - LIFO; price indexes; department stores.. The April 1998 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last- in, first-out inventory methods for to Revenue Ruling 1998-31 - Low-income housing credit; satisfactory bond.. Bond factor amounts for the period April through June 1998. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified