Part III — Request for comments
SECTION 1. PURPOSE
Internal Revenue Bulletin 2010-50 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure prescribes the loss payment patterns and discount factors
for the 2010 accident year. These factors will be used for computing discounted unpaid losses under § 846 of the Internal Revenue Code. See Rev. Proc. 2008–10, 2008–1 C.B. 290, for background concerning the loss payment patterns and application of the discount factors.
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