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Rev. Proc. 2026-13

SECTION 2. SCOPE

Internal Revenue Bulletin 2026-9 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any insurance company that is required to discount unpaid losses under § 846 for a line of business using the discount factors published by the Secretary of the Treasury or the Secretary’s delegate (Secretary) and also applies to any insurance company that is required to discount estimated salvage recoverable under § 832.

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▸Contents — Internal Revenue Bulletin 2026-9
Internal Revenue Bulletin 2026-9

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