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Directory Results for Revenue Ruling 2004-93 - Section 472.Last-in, First-out Inventories. The July 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 to Revenue Ruling 2004-94 - Section 1256.--Section 1256 Contracts Marked to Market. This ruling holds that Tier 1, Tier 2, and Tier 3 NQLX LLC Market Makers that satisfy the market maker requirements described in the ruling per functions