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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2015-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure contains five corrections to Rev. Proc. 2014–59, 2014–47 I.R.B. 843. Rev. Proc. 2014–59 prescribes the loss payment patterns and discount factors for the 2014 accident year. These factors are used to compute discounted unpaid losses under § 846 of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2015-13

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