Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 846.—Discounted Unpaid Losses Defined
Internal Revenue Bulletin 2005-49 · 2026-10-03 edition · updated 2026-10-04 · United States
The adjusted applicable federal short-term, midterm, and long-term rates are set forth for the month of December 2005. See Rev. Rul. 2005-77, page 1071.
26 CFR 1.846–1: Application of discount factors.
The loss payment patterns and discount factors are set forth for the 2005 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code. See Rev. Proc. 200572, page 1078.
26 CFR 1.846–1: Application of discount factors.
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.
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