Internal Revenue Bulletin:  2012-49 

December 3, 2012 

INCOME TAX


Rev. Rul. 2012-31 Rev. Rul. 2012-31

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for December 2012.

Rev. Proc. 2012-44 Rev. Proc. 2012-44

Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 2012 accident year. These factors will be used for computing discounted unpaid losses under section 846 of the Code.

Rev. Proc. 2012-45 Rev. Proc. 2012-45

Insurance companies; discounting estimated salvage recoverable. The salvage discount factors are set forth for the 2012 accident year. These factors will be used for computing discounted estimated salvage recoverable under section 832 of the Code.


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