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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2011-46 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure prescribes the salvage discount factors for the 2011 acci

dent year. These factors must be used to compute discounted estimated salvage recoverable under § 832 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2011-46

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