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.
Continue researching
Related topics
State and federal sources. Edit the document title or filters, then run your search.
Get a plain-English answer with a citation back to this text.
Ask AI about this code