SECTION 5. DRAFTING
Internal Revenue Bulletin 2015-45 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Linda K. Boyd of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact Ms. Boyd at (202) 317-6995 (not a toll free number).
Section 832.—Insurance Company Taxable Income
The composite loss discount factors for Reinsurance (Nonproportional Assumed Property) published in Rev. Proc. 2015—52, page 638.
Section 846.—Discounted Unpaid Losses Defined
The composite loss discount factors for Reinsurance (Nonproportional Assumed Property) published in Rev. Proc. 2015—52, page 638.
Section 832.—Insurance Company Taxable Income
The salvage discount factors and payment patterns are set forth for 2015. These factors must be used to compute discounted estimated salvage recoverable for purposes of section 832 of the Code. See Rev. Proc. 2015—54, page 648.
Section 846.—Discounted Unpaid Losses Defined
The salvage discount factors and payment patterns are set forth for 2015. These factors must be used to compute discounted estimated salvage recoverable for purposes of section 832 of the Code. See Rev. Proc. 2015—54, page 648.
November 9, 2015 652 Bulletin No. 2015–45
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