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Directory Results for Revenue Ruling 2002-86 - Combat Zone-Related Deaths and Deaths of Victims of Certain Terrorist Attacks.. This ruling provides sample estate tax calculations, under section 2201 of the Code, for the estates of victims of specified terrorist to Revenue Ruling 2002-87 - LIFO; price indexes; department stores. The October 2002 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