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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-30 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth circumstances under which an insurance company that makes incentive payments to health care providers will be permitted

to include those payments in discounted unpaid losses without regard to § 404 of the Internal Revenue Code. The revenue procedure also provides procedures under which a taxpayer may obtain automatic consent of the Commissioner to change its method of accounting for such payments.

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▸Contents — Internal Revenue Bulletin 2004-30

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