I'll echo what LittleInch says, with a few more code references...
See 400.1.2 is a little bit more specific stating that the code was not developed for use outside the temperatures range of -20F (-30C) to 250F (120C), however actual temperature limits of the code are not specifically stated.
In the above and in Table 403.2.1-1 you see that B31.4 does not set allowable stresses at various temperatures as does B31.3. The temperatures encountered in pipeline work seldom reach outside the codes stated applicability range 4012.3.7. Inside the B31.4 stated temperature range, no adjustment of material properties, ie. yield stress for temperatures different from those given at 100F is necessary (404.1.2). When (if) designing for temperatures outside of the above range you would first adjust yield stress for the higher temperature, then calculate the allowable stress from that. At lower temperatures you would take caution in regard to potential for brittle fracture.