Part III. Administrative, Procedural, and Miscellaneous
SECTION 1. PURPOSE
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure prescribes the loss payment patterns and discount factors for the 1995 accident year. These factors will be used for computing discounted unpaid losses under § 846 of the Internal Revenue Code. See Rev. Proc. 92–47, 1992–1 C.B. 980, for background concerning the loss payment patterns and application of the discount factors.
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