Salvage discount factors for 1999 accident year, used to compute discounted estimated salvage recoverable under Section 832 of the Internal Revenue Code, can be found in Revenue Procedure 99-37. This Procedure will appear in the Oct. 18 IRS Bulletin 1999-42.
Also for the 1999 accident year, Revenue Procedure 99-36 prescribes loss payment patterns and discount factors, used for computing discounted unpaid loses under Section 846 of the Internal Revenue Code. This Procedure is included in the Oct. 18 IRS Bulletin 1999-42.
Internal Revenue Bulletins are posted to the IRS Web site.