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Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 1999-42 · 2026-10-03 edition · updated 2026-10-04 · United States
§ 846(c) for 1999, which is 6.30 percent, and by assuming all loss payments occur in the middle of the calendar year.
.02 If the groupings of individual lines of business on the annual statement changes, taxpayers must discount the unpaid losses on the resulting lines of business in accordance with the discounting patterns that would have applied to those unpaid losses based on their classification on the 1995 annual statement. In addition, section V of Notice 88–100, 1988–2 C.B. 439, provides rules concerning the determination of losses for accident years not separately reported on the annual statement.
.03 Tables
26 CFR 601.201: Rulings and determination letters. (Also Part I, section 846; 1.846–1.)
Rev. Proc. 99–36
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