federal_register: 2018-24367

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2018-24367 Modification of Discounting Rules for Insurance Companies Proposed Rule This document contains proposed regulations providing guidance on new discounting rules for unpaid losses and estimated salvage recoverable of insurance companies for Federal income tax purposes. The proposed regulations implement recent legislative changes to the Internal Revenue Code (Code) and make other technical improvements to the derivation and use of discount factors. The proposed regulations affect entities taxable as insurance companies. This document invites comments and provides notice of a public hearing on these proposed regulations. 2018-11-07 2018 11 https://www.federalregister.gov/documents/2018/11/07/2018-24367/modification-of-discounting-rules-for-insurance-companies https://www.govinfo.gov/content/pkg/FR-2018-11-07/pdf/2018-24367.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations providing guidance on new discounting rules for unpaid losses and estimated salvage recoverable of insurance companies for Federal income tax purposes. The proposed regulations implement recent legislative... 1545-BO50

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