← Treasury Federal Register rules

Modification of Discounting Rules for Insurance Companies

tax-irs · IRS · Rule · Published 2019-06-17 · Effective 2019-06-17 · 84 FR 27947

Document

Document number
2019-12172
Federal Register citation
84 FR 27947
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2019-06-17
Effective date
2019-06-17
Treasury docket
TD 9863

Abstract

This document contains final regulations on discounting rules for unpaid losses and estimated salvage recoverable of insurance companies for Federal income tax purposes. The final regulations update and replace existing regulations to implement recent legislative changes to the Internal Revenue Code (Code) and make a technical improvement to the derivation of loss payment patterns used for discounting. The final regulations affect entities taxable as insurance companies.

Source

Authoritative
Federal Register document
Machine
JSON-LD · Markdown