SECTION 8. DRAFTING
Internal Revenue Bulletin 2019-2 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Kathryn M. Sneade of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact Ms. Sneade at (202) 3176995 (not a toll free number).
Section 846.—Discounted Unpaid Losses Defined.
26 C.F.R. 1.846 –1: Application of discount factors. Applicable unpaid loss discount factors for the 2018 accident year for purposes of section 846. See Rev. Proc. 2019 –06, page 284.
Section 832.—Insurance company taxable income.
26 C.F.R. 1.832 –4: Gross income. Applicable salvage discount factors for the 2018 accident year, which must be used to compute discounted estimated salvage recoverable under section 832. See Rev. Proc. 2019 –06, page 284.
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. (Also: Part 1, §§ 6662, 6694, 1.6662–4, 1.6694–2)
Rev. Proc. 2019–09
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