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Directory Results for Revenue Ruling 2004-80 - Imposition of Tax on Heavy Trucks and Trailers Sold at Retail. This ruling applies the primarily designed tests in section 145.4051-1(e)(1) and (2) of the regulations under the Highway Revenue Act of 1982 (Pub. L. to Revenue Ruling 2004-82 - Section 42.--Low-Income Housing Credit. This ruling answers 12 questions about the low-income housing credit provisions under section 42 of the Code.