SECTION 5. DRAFTING
Internal Revenue Bulletin 2013-49 · 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).
2023 96.9634
2024 97.9719
2025 and 98.9372 later years
Taxpayers that use the composite method of Notice 88–100 should use 97.2990 percent to discount salvage recoverable as of the end of the 2023 taxable year with respect to losses incurred in this line of business in 2013 and prior years.
Bulletin No. 2013–49 617 December 2, 2013
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