federal_register: 2019-12172

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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
2019-12172 Modification of Discounting Rules for Insurance Companies Rule 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. 2019-06-17 2019 6 https://www.federalregister.gov/documents/2019/06/17/2019-12172/modification-of-discounting-rules-for-insurance-companies https://www.govinfo.gov/content/pkg/FR-2019-06-17/pdf/2019-12172.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BO50

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