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Directory Results for Revenue Ruling 2004-106 - Federal rates; Adjusted Federal Rates; Adjusted Federal Long-Term Rate and the Long-Term Exempt Rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for to Revenue Ruling 2004-107 - Section 1274A -- inflation adjusted numbers for 2005. This ruling provides the dollar amounts, increased by the 2005 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2003-119 supplemented and