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Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Internal Revenue Bulletin 2000-43 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 832.—Insurance Company Taxable Income
26 CFR 1.832–4: Gross income.
The salvage discount factors are set forth for the 2000 accident year. These factors will be used for computing estimated salvage recoverable for purposes of section 832 of the Code. See Rev. Proc. 2000–45, page 417.
Section 846.—Discounted Unpaid Losses Defined
26 CFR 1.846–1: Application of discount factors.
The loss payment patterns and discount factors are set forth for the 2000 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code. See Rev. Proc. 2000–44, page 409.
26 CFR 1.846–1: Application of discount factors.
The salvage discount factors are set forth for the 2000 accident year. These factors will be used for computing estimated salvage recoverable for purposes of section 832 of the Code. See Rev. Proc. 2000–45, page 417.
October 23, 2000 388 2000–43 I.R.B.
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