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Internal Revenue Bulletin 1999-42 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 99–36, page 509. Insurance companies; loss reserves; discounting un- paid losses. The loss payment patterns and discount factors are set forth for the 1999 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.
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