Skip to content
ChatProjectCodes

Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 832.—Insurance Company Taxable Income

Internal Revenue Bulletin 2005-49 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.832–4: Gross income.

The salvage discount factors are set forth for 2005. These factors must be used to compute discounted estimated salvage recoverable for purposes of section 832 of the Code. See Rev. Proc. 2005-73, page 1090.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2005-49
Internal Revenue Bulletin 2005-49

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.