INCOME TAX

REG–140379–02; REG–142599–02, page 653. This document withdraws a portion of the notice of proposed rulemaking published in the Federal Register on September 26, 2006 (71 FR 56072). The withdrawn portion relates to certain general definitions for purposes of section 141 of the Internal Revenue Code and the treatment of partnerships for purposes of section 145(a) because these concepts either are unnecessary or are otherwise addressed as a result of other revisions to the remaining portions of the Proposed Regulations that are adopted as final regulations published elsewhere in the IRB.

Rev. Proc. 2015–52, page 638. The loss payment patterns and discount factors are set forth for the 2015 accident year. These factors will be used for computing discounted unpaid losses under § 846 of the Code.

Rev. Proc. 2015–54, page 648. The salvage discount factors are set forth for the 2015 accident year. These factors will be used for computing discounted estimated salvage recoverable under § 832 of the Code.

Finding Lists begin on page ii.