SECTION 1. PURPOSE
Internal Revenue Bulletin 2009-52 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure prescribes the loss payment patterns and discount factors for the 2009 accident year. These factors will be used for computing discounted un
paid losses under § 846 of the Internal Revenue Code. See Rev. Proc. 2008–10, 2008–3 I.R.B. 290, for background concerning the loss payment patterns and application of the discount factors.
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