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SECTION 1. PURPOSE

Internal Revenue Bulletin 2012-49 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure prescribes the loss payment patterns and discount factors for the 2012 determination year. These factors will be used to compute discounted

unpaid losses under § 846 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2012-49

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