Skip to content
ChatProjectCodes

Introduction

SECTION 10. SUBSTITUTE BASE

Internal Revenue Bulletin 2017-43 · 2026-10-03 edition · updated 2026-10-04 · United States

TABLE CONSTRUCTION

.01 Mortality ratio . For each population for which approval to use substitute mortality tables is requested, the applicant’s request must include the mortality ratio determined pursuant to § 1.430(h) (3)–2(d)(4)(ii).

.02 Substitute Base Table for popula- tion with full credibility . With respect to a population with mortality experience that is fully credible, the applicant’s request must contain the Substitute Base Table constructed pursuant to § 1.430(h)(3)– 2(d)(4). .03 Substitute Base Table for popula- tion with partial credibility . With respect to a population with mortality experience that is only partially credible, the applicant’s request must include:

(1) A base substitute mortality table constructed pursuant to § 1.430(h)(3)– 2(d)(4) as if the population had mortality experience that is fully credible;

(2) The partial credibility weighting factor for the population determined pursuant to § 1.430(h)(3)–2(e)(2); and

(3) The Substitute Base Table constructed pursuant to § 1.430(h)(3)–2(e)(1).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2017-43
Internal Revenue Bulletin 2017-43

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.