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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2001-53 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure prescribes the loss payment patterns and discount factors for the 2001 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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▸Contents — Internal Revenue Bulletin 2001-53

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