SECTION 1. PURPOSE
Internal Revenue Bulletin 2013-49 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure prescribes the loss payment patterns and discount factors for the 2013 accident year. These factors will be used to compute discounted unpaid losses under § 846 of the Internal Revenue Code. See Rev. Proc. 2012–44, 2012–49 I.R.B. 645, for background concerning the loss payment patterns and application of the discount factors.
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