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Directory Results for Revenue Ruling 2002-54 - Tax-exempt Electric Cooperatives. Tax-exempt electric cooperatives. A tax-exempt electric co-operative's distribution and sale of propane in tanks to mem-bers is not a tax-exempt activity under section 501(c)(12)(A) to Revenue Ruling 2002-57 - LIFO; Price Indexes; Department Stores. LIFO; price indexes; department stores. The July 2002 Bu-reau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and