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Directory Results for Revenue Ruling 2004-61 - LIFO; price indexes; department stores.. The April 2004 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 2004-64 - Tax reimbursement clause.. This ruling addresses issues presented with respect to a trust whose grantor is treated as its owner. It addresses the gift tax consequences when the grantor pays the income tax