Internal Revenue Bulletin:  2013-49 

December 2, 2013 

INCOME TAX


Rev. Rul. 2013–24 Rev. Rul. 2013–24

The “base period T-bill rate” for the period ending September 30, 2013, is published, as required by section 995(f) of the Code.

Rev. Proc. 2013–36 Rev. Proc. 2013–36

The loss payment patterns and discount factors are set forth for the 2013 accident year. These factors will be used for computing discounted unpaid losses under § 846 of the Code.

Rev. Proc. 2013–37 Rev. Proc. 2013–37

The salvage discount factors are set forth for the 2013 accident year. These factors will be used for computing discounted estimated salvage recoverable under § 832 of the Code.


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