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Directory Results for Revenue Ruling 2004-66 - 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 2004-69 - Section 1274.--Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for September