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SEC. 2. SCOPE

Internal Revenue Bulletin 1999-42 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any taxpayer that is required to discount its unpaid losses under § 846 for a line of business using discount factors published by the Secretary.

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▸Contents — Internal Revenue Bulletin 1999-42
Internal Revenue Bulletin 1999-42

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