bulletin Internal Revenue›Introduction
SECTION 1. PURPOSE
Internal Revenue Bulletin 2000-43 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure prescribes the loss payment patterns and discount factors for the 2000 accident year. These factors will be used for computing discounted unpaid losses under § 846 of the Internal Revenue Code. See Rev. Proc. 98–11, 1998–1 C.B. 358, for background concerning the loss payment patterns and application of the discount factors.
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