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Directory Results for Revenue Ruling 2002-38 - REIT noncustomary service income REIT noncustomary service income Guidance is provided under sections 856 and 857b7 of the Code for the situation when a REIT s a taxable REIT subsidiary TRS to provide to Revenue Ruling 2002-4 - LIFO; price indexes; department stores.. The November 2001 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods