SECTION 5. DRAFTING
Internal Revenue Bulletin 2012-49 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is David Remus of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Mr. Remus on (202) 622–3970 (not a toll-free call).
2014 and later years
98.5856
Taxpayers that use the composite method of Notice 88–100 should use 98.5856 percent to discount salvage recoverable as of the end of the 2014 taxable year with respect to losses incurred in this line of business in 2012 and prior years.
Warranty
Taxpayers that use the composite method of Notice 88–100 should use 98.5856 percent to discount salvage recoverable as of the end of the 2014 taxable year with respect to losses incurred in this line of business in 2012 and prior years.
Workers’ Compensation
2012 91.4448 2013 93.0206 2014 93.8697 2015 92.3671 2016 91.7503 2017 91.0454 2018 91.6474 2019 93.0907
Tax Year
Discount Factors (%)
Tax Year
Discount Factors (%)
2012 96.8733
2012–49 I.R.B. 662 December 3, 2012
Get a plain-English answer with a citation back to this text.
Ask AI about this code