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SECTION 5. EFFECT ON OTHER

Internal Revenue Bulletin 2008-49 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Proc. 2007–9 and Rev. Proc. 2008–10 are modified as to the composite discount factor to be used by taxpayers that use the composite method of Notice 88–100 under the Composite and International (Composite) lines of business.

DRAFTING INFORMATION

The principal author of this revenue procedure is Katherine A. Hossofsky of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Ms. Hossofsky at (202) 622–8435 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also Part I, Sections 832, 846; 1.832–4, 1.846–1.)

Rev. Proc. 2008–71

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▸Contents — Internal Revenue Bulletin 2008-49

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